气候变化领域集成服务门户(CCPortal): The Impact of Corporate Characteristics on Climate Governance Disclosure

CCPortal

DOI	10.3390/su16051962
	The Impact of Corporate Characteristics on Climate Governance Disclosure
	Dilling, Petra F. A.; Harris, Peter; Caykoylu, Sinan
发表日期	2024
EISSN	2071-1050
起始页码	16
结束页码	5
卷号	16 期号:5
英文摘要	This study examines the impact of corporate characteristics on climate change governance among 100 of the world's largest companies, with 1400 observations in the fiscal year 2020. We consider variables such as company location, size, profitability, female board representation, years of reporting using Task Force on Climate-Related Financial Disclosures (TCFD) guidelines, the inclusion of UN Global Compact and Global Reporting Initiative (GRI) information, Dow Jones Sustainability Index (DJSI) membership, MSCI ESG ratings, and the presence of a climate transition plan, a sustainability executive, and a sustainability board committee. Applying a multi-theoretical framework, we employ correlation analysis and univariate and multiple linear regressions to assess the relationships. Our findings reveal positive correlations between climate governance and the presence of a climate transition plan, MSCI ratings, DJSI membership, and the existence of a sustainability executive. Additionally, companies located in developed countries exhibit significantly higher levels of climate change governance. These results hold across various scenarios, offering valuable insights for researchers, academics, business leaders, practitioners, and regulators. With the growing importance of climate change reporting, understanding the key contributing factors for effective climate governance is crucial for organizations seeking to address this critical issue.
英文关键词	climate change; climate governance; sustainability; voluntary disclosure; carbon emissions; disclosure quality; sustainability officer; non-financial reporting; CSR reporting
语种	英语
WOS研究方向	Science & Technology - Other Topics ; Environmental Sciences & Ecology
WOS类目	Green & Sustainable Science & Technology ; Environmental Sciences ; Environmental Studies
WOS记录号	WOS:001183068800001
来源期刊	SUSTAINABILITY
文献类型	期刊论文
条目标识符	http://gcip.llas.ac.cn/handle/2XKMVOVA/307619
作者单位	State University of New York (SUNY) System; SUNY Empire State College; New York Institute Technology; New York Institute Technology
推荐引用方式 GB/T 7714	Dilling, Petra F. A.,Harris, Peter,Caykoylu, Sinan. The Impact of Corporate Characteristics on Climate Governance Disclosure[J],2024,16(5).
APA	Dilling, Petra F. A.,Harris, Peter,&Caykoylu, Sinan.(2024).The Impact of Corporate Characteristics on Climate Governance Disclosure.SUSTAINABILITY,16(5).
MLA	Dilling, Petra F. A.,et al."The Impact of Corporate Characteristics on Climate Governance Disclosure".SUSTAINABILITY 16.5(2024).