 Climate risk disclosure and greenwashing: Evidence from Chinese A-share listed companiesEnrico Battisti, Shaocong Bo and Anastasia Giakoumelou International Review of Economics & Finance, 2025, vol. 103, issue C Abstract: Climate change is a significant global challenge that affects corporate financial performance, business objectives, and societal sustainability. This study examines the relationship between climate risk disclosure (CRD) and greenwashing among A-share listed companies in China, with a comparison between large and small firms. Using data from the LSEG and CSMAR databases covering the period 2016–2022, we investigate the potential of CRD to mitigate greenwashing. Furthermore, we analyze the moderating role of gender quotas in this relationship. Our findings indicate that CRD can reduce greenwashing and that gender quotas exert a nonlinear moderating effect. This research provides theoretical insights into the direct link between climate risk and greenwashing and offers practical implications for policymakers and regulators seeking to promote sustainable business practices and enhance corporate competitiveness through gender diversity. Keywords: Climate change; Greenwashing; Climate risk disclosure; Gender quotas; China (search for similar items in EconPapers) Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:eee:reveco:v:103:y:2025:i:c:s1059056025007312 DOI: 10.1016/j.iref.2025.104568 Access Statistics for this article International Review of Economics & Finance is currently edited by H. Beladi and C. Chen More articles in International Review of Economics & Finance from Elsevier |
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