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February 27, 2024SustainabilityOpen Access

The Impact of Corporate Characteristics on Climate Governance Disclosure

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Authors

PDPetra F. A. DillingPHPeter HarrisSÇSinan Çayköylü

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Overview

Randomized trial uncovers the influence of corporate traits on climate governance in large firms, suggesting key areas for improvement.

Key Points

  • Climate governance positively correlates with the existence of a climate transition plan and MSCI ratings.
  • Companies with a sustainability executive and DJSI membership demonstrate higher climate governance levels.
  • Analysis utilized correlation and multiple linear regression methods across 1400 observations from 100 companies in 2020, focusing on corporate traits and governance practices and outcomes in fiscal reporting and regulations. This highlights the significant differences in governance based on company location and characteristics.

Cite This Study

Dilling et al. (2024) studied this question.

synapsesocial.com/papers/68e77577b6db6435876ea07bhttps://doi.org/10.3390/su16051962
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