Hard And Soft Carbon Disclosures: Malaysia’s Carbon Intensive Industries
Table 2:
| Categories of disclosure | Mean | Maximum |
| Hard disclosure (CVHD) | 5.2073 | 53.3330 |
| GHG emission accounting | 0.2443 | 19.3548 |
| Energy consumption accounting | 0.1531 | 10.0000 |
| GHG performance | 0.1906 | 13.3333 |
| Serious actions to tackle emissions | 4.6192 | 30.0000 |
| Soft Disclosure (VCSD) | 8.8270 | 69.2308 |
| Vision and strategy claims | 4.7148 | 23.0769 |
| Target to tackle emissions | 0.2155 | 23.0769 |
| General actions and initiatives to tackle emissions | 3.4085 | 23.0769 |
| Risks and opportunities | 0.4882 | 15.3846 |