Environmental transparency and performance: Does the corporate governance matter?

被引：42

作者：

Van Hoang, Thi Hong ^{[1
]}

Przychodzen, Wojciech ^{[2
]}

Przychodzen, Justyna ^{[3
]}

Segbotangni, Elyse A. ^{[4
]}

机构：

[1] Univ Montpellier, Montpellier Business Sch, Chair Social & Sustainable Finance, Montpellier, France

[2] ESIC Business & Mkt Sch, Passeig Santa Eulalia 2, Barcelona 08017, Spain

[3] Univ Liverpool, Laureate Online Educ, Management Online Programme, Haarlebergweg 23C, NL-1101 BH Amsterdam, Netherlands

[4] Univ Montpellier, Montpellier Business Sch, Montpellier Management, Montpellier, France

来源：

ENVIRONMENTAL AND SUSTAINABILITY INDICATORS | 2021年 / 10卷

关键词：

Environmental performance; Corporate governance; U.S; firms; Green patents; VOLUNTARY DISCLOSURE; SOCIAL-RESPONSIBILITY; FINANCIAL PERFORMANCE; BOARD INDEPENDENCE; GENDER-DIFFERENCES; GREEN; DIRECTORS; DETERMINANTS; DIVERSITY; EXTENT;

D O I：

10.1016/j.indic.2021.100123

中图分类号：

X [环境科学、安全科学];

学科分类号：

08 ; 0830 ;

摘要：

This paper aims to understand how corporate governance can impact on environmental transparency and performance. We focus on firms possessing green patents because they are active in proposing new technologies helping to reduce human impacts on the environment. Based on a sample of 361 U.S. firms over the 2007-2016 period, our results show that the number of members in the board was not a factor that helps enhancing environmental performance and transparency. However, the duality of the CEO and chairman roles had a positive impact on environmental performance and transparency. The same result was found for gender diversity among board members and top executives. Furthermore, our results show that younger generations of board members may provide a positive impact on the environmental performance of firms. Finally, the global financial crisis and the level of environmental transparency can impact the corporate governance - environmental performance relationship.

引用

页数：11

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