Board Characteristics, Carbon Accounting, and the Net Zero Transition

Sneha Sarah Alex (), Garima Sisodia () and Jains P. Chacko ()
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Sneha Sarah Alex: Rajagiri Business School
Garima Sisodia: Rajagiri Business School
Jains P. Chacko: Rajagiri Business School

A chapter in Innovations in Finance, 2026, pp 145-151 from Springer

Abstract: Abstract Climate change poses unprecedented challenges, requiring firms to balance financial performance with sustainability imperatives. Governance structures, particularly board characteristics, play a decisive role in aligning corporate strategies with net-zero ambitions. Carbon accounting emerges as a vital instrument to measure, disclose, and manage greenhouse gas (GHG) emissions, bridging governance practices with firm outcomes. This chapter explores how board characteristics shape carbon disclosure, and how such practices influence financial and non-financial performance. External governance frameworks, particularly the Paris Agreement, further compel organizations to adopt carbon reduction strategies and enhance transparency. By integrating theoretical perspectives such as agency, stakeholder, legitimacy, resource dependence, and institutional theory, the chapter develops a holistic view of how governance and carbon accounting together advance the net-zero agenda. The discussion underscores the importance of effective governance and transparent carbon disclosures for building investor trust, meeting stakeholder expectations, and fostering sustainable business performance.

Keywords: Carbon Accounting; Corporate Governance; Greenhouse Gas Emissions; Firm Performance (search for similar items in EconPapers)
Date: 2026
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Persistent link: https://EconPapers.repec.org/RePEc:spr:prbchp:978-3-032-19314-8_14

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DOI: 10.1007/978-3-032-19314-8_14

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