<![CDATA[The significant carbon footprint of the cement sector is still accompanied by limited number of systematic comparative assessments of corporate carbon disclosure practices across Asian regions. This study addresses this gap by analyzing carbon emission disclosure practices among 60 listed cement companies across four Asian sub-regions in 2024. The Global Reporting Initiative (GRI) 305: Emissions 2016 standard was adopted as the assessment benchmark due to its globally recognized metric framework for evaluating Scope 1, Scope 2, and Scope 3 emissions, as well as reduction initiatives. Utilizing a descriptive content analysis approach, the results reveal an overall average disclosure rate of 50% across the sample. Sub-regional analyses indicate substantial disparities in disclosure levels: Southeast Asia recorded the highest disclosure rate at 82%, followed by East Asia at 71%, West Asia at 46%, and South Asia at 33%. By identifying these regional disclosure asymmetries and specific reporting deficits, particularly regarding Scope 3 and ODS reporting, this study contributes to the environmental accounting literature by providing empirical evidence of regional disclosure heterogeneity and offering a practical reference for policymakers seeking to standardize sustainability reporting frameworks in high-emission industries.]]>
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