Kreuzer, Christian and Priberny, Christopher (2022) To green or not to green: The influence of board characteristics on carbon emissions. FINANCE RESEARCH LETTERS, 49: 103077. ISSN 1544-6123, 1544-6131
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We analyze how board characteristics affect a company's carbon emissions besides further firm -related and cultural variables, using data on over 6,000 companies located in 46 countries for the period 2009-2019. We identify the boards that are more skilled or have a higher share of female members to emit a lower amount of greenhouse gases. Surprisingly, high CSR board efforts show higher carbon emissions. We observe that the importance of time varying effects within a company changed as a consequence of the Paris Agreement in 2015.
| Item Type: | Article |
|---|---|
| Uncontrolled Keywords: | CORPORATE ENVIRONMENTAL PERFORMANCE; FINANCIAL PERFORMANCE; GENDER DIVERSITY; ESG PERFORMANCE; CSR COMMITTEES; SIZE; DISCLOSURES; DIRECTORS; AGENCY; COSTS; Carbon emission; Board characteristics; Paris Climate Agreement; Gender; Cultural aspects |
| Subjects: | 300 Social sciences > 330 Economics |
| Divisions: | Business, Economics and Information Systems > Institut für Betriebswirtschaftslehre Business, Economics and Information Systems > Institut für Betriebswirtschaftslehre > Lehrstuhl für Finanzierung (Prof. Dr. Gregor Dorfleitner) |
| Depositing User: | Dr. Gernot Deinzer |
| Date Deposited: | 31 Jan 2024 13:33 |
| Last Modified: | 31 Jan 2024 13:33 |
| URI: | https://pred.uni-regensburg.de/id/eprint/57525 |
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