 Emission targeting and carbon emissions: The moderating effect of female directorsKhalil Nimer, Muath Abdelqader, Cemil Kuzey and Ali Uyar Business Strategy and the Environment, 2024, vol. 33, issue 4, 3480-3504 Abstract: This study first investigates emission reduction targeting among polluting firms in the basic materials sector. We assess whether firms that produce a greater amount of carbon emissions are more likely to set emission reduction targets in the basic materials sector. Further, we test whether female directors are influential in moderating between emission reduction targeting and carbon emissions. The sample covers publicly traded firms in the basic materials sector listed in the Thomson Reuters Eikon database between 2010 and 2021. We perform country and year fixed effects regression analysis, as the firms in the sample are from diverse countries. We find that firms that produce more carbon emissions are more likely to set emission reduction targets and that female directors negatively moderate the relationship between emission reduction targeting and carbon emissions. Thus, firms with more female directors on their boards are more likely to reduce their carbon emissions via emission reduction targeting. Date: 2024 Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:bla:bstrat:v:33:y:2024:i:4:p:3480-3504 Ordering information: This journal article can be ordered from Access Statistics for this article Business Strategy and the Environment is currently edited by Richard Welford More articles in Business Strategy and the Environment from Wiley Blackwell |
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