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Corporate governance and carbon performance: role of carbon strategy and awareness of climate risk

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  • Le Luo
  • Qingliang Tang

Abstract

This study investigates whether corporate governance (CG) leads to improved corporate social responsibility (CSR) in relation to carbon performance. We draw on multiple theoretical lenses for CSR and use a sample of the top 350 listed UK companies. Our results show that overall CG quality has a discernible influence on carbon performance, based on outcome‐based carbon emissions. Our empirical findings and inferences still hold with an action‐based performance measure as well. In addition, we find that the relationship between CG and carbon performance is significantly moderated by carbon strategy and managerial awareness of carbon risk. Our evidence supports the claim that reforms of CG in the UK have promoted CSR behaviour in carbon performance, and this insight is not documented elsewhere.

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  • Le Luo & Qingliang Tang, 2021. "Corporate governance and carbon performance: role of carbon strategy and awareness of climate risk," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(2), pages 2891-2934, June.
    • Handle: RePEc:bla:acctfi:v:61:y:2021:i:2:p:2891-2934
    DOI: 10.1111/acfi.12687
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    Cited by:

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    2. Callan Harker & Maureen Hassall & Paul Lant & Nikodem Rybak & Paul Dargusch, 2022. "What Can Machine Learning Teach Us about Australian Climate Risk Disclosures?," Sustainability, MDPI, vol. 14(16), pages 1-22, August.
    3. Yi Chen & Zhongwen Xu & Xuehao Wang & Yining Yang, 2023. "How does green credit policy improve corporate social responsibility in China? An analysis based on carbon‐intensive listed firms," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(2), pages 889-904, March.
    4. Haifei Wang & Qingliang Tang & Ting Guo, 2023. "Board Gender Diversity and Carbon Proactivity: The Influence of Cultural Factors," JRFM, MDPI, vol. 16(2), pages 1-23, February.
    5. Xu, Weidong & Gao, Xin & Xu, Hao & Li, Donghui, 2022. "Does global climate risk encourage companies to take more risks?," Research in International Business and Finance, Elsevier, vol. 61(C).
    6. Wenbin Long & Le Luo & Hongfeng Sun & Qiqi Zhong, 2023. "Does going abroad lead to going green? Firm outward foreign direct investment and domestic environmental performance," Business Strategy and the Environment, Wiley Blackwell, vol. 32(1), pages 484-498, January.
    7. Jibriel Elsayih & Rina Datt & Qingliang Tang & Ali Hamid & Maria Estela Varua, 2023. "Exploring the determinants of carbon management system quality: The role of corporate governance and climate risks and opportunities," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(4), pages 4065-4091, December.
    8. Ghafoor, Abdul & Šeho, Mirzet & Sifat, Imtiaz, 2023. "Co-opted board and firm climate change risk," Finance Research Letters, Elsevier, vol. 52(C).
    9. Matthew P. Johnson & Theresa S. Rötzel & Brigitte Frank, 2023. "Beyond conventional corporate responses to climate change towards deep decarbonization: a systematic literature review," Management Review Quarterly, Springer, vol. 73(2), pages 921-954, June.
    10. Pamela Kent & Richard Kent & Robyn McCormack & Julie‐Anne Tarr, 2023. "Disclosure of liquidity and cash flow statements by Australian superannuation funds before Covid‐19," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(2), pages 2653-2675, June.
    11. Douglas A. Adu & Basil Al‐Najjar & Thitima Sitthipongpanich, 2022. "Executive compensation, environmental performance, and sustainable banking: The moderating effect of governance mechanisms," Business Strategy and the Environment, Wiley Blackwell, vol. 31(4), pages 1439-1463, May.
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