Board of directors' composition and carbon emission performance

Ghassan H. Mardini

International Journal of Corporate Governance, 2023, vol. 13, issue 4, 343-360

Abstract: The current study examines the relationship between the composition of the board of directors and the three scopes of carbon emission performance as detailed in the Carbon Disclosure Project (CDP) annual reports. The study utilises balanced panel data from 2013 to 2020 for a sample of European non-financial listed companies. The findings suggest that having a diverse and experienced board, including a high proportion of independent, female, and foreign directors, can positively impact a firm's carbon emission performance and lead to lower emissions. The study highlights the significance of the composition of the board of directors as a crucial factor in determining carbon emission performance.

Keywords: corporate governance; board composition; carbon emission; carbon emission performance. (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:ids:ijcgov:v:13:y:2023:i:4:p:343-360

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