Mandatory carbon disclosure and green committees

Evans Ofosu Boamah

Economics Letters, 2022, vol. 219, issue C

Abstract: The study examines how the United Kingdom (UK) mandatory greenhouse gas emissions (GHG) disclosure regulation affects the number of directors on environmental-related board committees. Using a difference-in-difference specification with a quasi-natural experiment set-up of the mandatory GHG disclosure regulation in the UK, the study finds firms listed on the UK main market increase their absolute and relative directors on environmental-related board committees after the passage of the regulation. This result is robust to a series of robustness tests that include alternative definitions of the treated and control groups and placebo tests.

Keywords: Green committees; Mandatory disclosure; Greenhouse gas emission (search for similar items in EconPapers)
JEL-codes: G3 (search for similar items in EconPapers)
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:eee:ecolet:v:219:y:2022:i:c:s0165176522002762

DOI: 10.1016/j.econlet.2022.110767

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