What does this research mean for the field?

Effective internal corporate governance significantly improves climate change financial disclosure across different regulatory environments, with US firms exhibiting the highest levels of both governance efficiency and disclosure compared to India and China. Novelty: ClaimNovelty.NOVEL_FINDING. Consensus alignment: ConsensusAlignment.NEUTRAL.

June 1, 2026Competitiveness Review An International Business Journal incorporating Journal of Global Competitiveness

Corporate governance efficiency and climate change financial disclosure: a multi-theoretical analysis across top emitting nations

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Authors

SMSanti Gopal MajiTezpur University RBRituraj BoruahTezpur University

Discussion

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Implication

Randomized trial reveals governance efficiency improves climate disclosure in high-emitting nations, indicating the need for stronger governance frameworks.

Key Points

This study investigates the relationship between corporate governance efficiency and climate change financial disclosure in major emitting countries.
Analyzed top 50 firms from India, China, and the USA based on market capitalization from 2018 to 2023.
Used a random-effects Tobit regression model and two-stage least squares for robustness checks.
Calculated governance index according to OECD methodology and assessed climate disclosure through content analysis.],
Effective internal governance positively impacts climate disclosure across all countries studied.
US firms exhibit the highest levels of governance efficiency and climate disclosure.
Demonstrates the importance of integrating multiple theoretical perspectives to understand governance effects.

Cite This Study

Maji et al. (2026) studied this question.

synapsesocial.com/papers/6a1d234302fbce9130638eee https://doi.org/10.1108/cr-11-2025-0389

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June 1, 2026Competitiveness Review An International Business Journal incorporating Journal of Global Competitiveness

Corporate governance efficiency and climate change financial disclosure: a multi-theoretical analysis across top emitting nations

View Full Paper

Ask AI

Bookmark

Authors

SMSanti Gopal MajiTezpur University RBRituraj BoruahTezpur University

Discussion

Member takes

Implication

Randomized trial reveals governance efficiency improves climate disclosure in high-emitting nations, indicating the need for stronger governance frameworks.

Key Points

This study investigates the relationship between corporate governance efficiency and climate change financial disclosure in major emitting countries.
Analyzed top 50 firms from India, China, and the USA based on market capitalization from 2018 to 2023.
Used a random-effects Tobit regression model and two-stage least squares for robustness checks.
Calculated governance index according to OECD methodology and assessed climate disclosure through content analysis.],
Effective internal governance positively impacts climate disclosure across all countries studied.
US firms exhibit the highest levels of governance efficiency and climate disclosure.
Demonstrates the importance of integrating multiple theoretical perspectives to understand governance effects.

Cite This Study

Maji et al. (2026) studied this question.

synapsesocial.com/papers/6a1d234302fbce9130638eee https://doi.org/10.1108/cr-11-2025-0389

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