Managerial climate attention and corporate carbon emissions: Sincerity or disguise？

Yunhan Zhang, Yu Zhao and Qian Zheng

International Review of Economics & Finance, 2024, vol. 94, issue C

Abstract: This paper empirically examines the impact of managerial climate attention on corporate carbon emissions and related mechanisms using panel data of Chinese A-share listed companies. It is found that managerial climate attention significantly negatively impacts corporate carbon emissions. The mechanism analysis shows managerial climate attention can reduce carbon emissions by promoting corporate green innovation. Managerial myopia, investor concern, and corporate governance capabilities can moderate the impact of managerial climate attention. Our results demonstrate that managerial climate attention can be an internal driver for corporate carbon emission reduction. This study provides good theoretical and empirical evidence for corporate climate governance.

Keywords: Managerial climate attention; Corporate carbon emission; Corporate green innovation; Corporate governance (search for similar items in EconPapers)
JEL-codes: G34 M12 Q54 (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:eee:reveco:v:94:y:2024:i:c:s1059056024004131

DOI: 10.1016/j.iref.2024.103421

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