A Study on the Quality and Determinants of Climate Information Disclosure of A-Share-Listed Banks

Ruiqin Mou and Tao Ma ()
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Ruiqin Mou: Department of Environmental Science and Engineering, Fudan University, Shanghai 200433, China
Tao Ma: Department of Environmental Science and Engineering, Fudan University, Shanghai 200433, China

Sustainability, 2023, vol. 15, issue 10, 1-19

Abstract: Against the backdrop of growing climate concerns, banks’ credit exposures as a financial services industry are extremely vulnerable to climate risks, and banks should make good disclosures to respond to stakeholder demands. This paper develops an evaluation system to evaluate the quality of climate information disclosure of A-share-listed banks with respect to the characteristics of the banking industry. It finds that the quality of climate information disclosure of A-share-listed banks is not high but is increasing year by year. A multiple regression model is also constructed to empirically investigate the factors influencing the quality of climate information disclosure. The results show that corporate size, dual listing and board size make a significant positive contribution to the quality of climate information disclosure of A-share-listed banks, while the shareholding ratio of institutional investors is negatively related to the quality of climate information disclosure.

Keywords: climate disclosure; evaluation system; determinants; bank (search for similar items in EconPapers)
JEL-codes: O13 Q Q0 Q2 Q3 Q5 Q56 (search for similar items in EconPapers)
Date: 2023
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1)

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