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besitzt: i) Wovon hängt die Teilnahme an der freiwilligen Klimaberichterstattung an CDP ab? ii) Wovon hängt die Qualität der … freiwilligen Klimaberichterstattung an CDP ab? Der theoretische Teil der Untersuchung fokussiert die Befriedigung von … beispielhaft als die unternehmerische Teilnahme an der CDP-Klimaberichterstattung analysiert. Die empirischen Auswertungen im …
Persistent link: https://www.econbiz.de/10011805555
Environmental disasters are thought to increase the focus on corporate sustainability in the communities where they occur. Extracting data on wildfires (a frequent type of disaster in the U.S.) and using ESG ratings and EPA air enforcement actions to construct measures of local corporate...
Persistent link: https://www.econbiz.de/10013210531
This paper analyzes the extensive and intensive margins of participation in the Carbon Disclosure Project by the Global 500. Empirical results based on the Double Hurdle model suggest that the existence of a senior manager with direct responsibility for climate change is associated with higher...
Persistent link: https://www.econbiz.de/10012954975
Our goal in this article is the analysis of the state of affairs, regarding the phenomenon of climate change and its impact in different areas. We synthesize the various approaches available in the scientific debate on this subject, mainly the one that affirms the existence of global warming and...
Persistent link: https://www.econbiz.de/10011853591
Climate change impacts will continue to worsen with rising greenhouse gas (GHG) emissions and global temperatures, underscoring the growing necessity to foresee and comprehend the impact of climate change risks on economic activity. Using quarterly firm-level data of 173 firms from the People's...
Persistent link: https://www.econbiz.de/10014574984
This paper examines the relationship between corporate activities to address climate change and stock performance. By separately analyzing the US and European stock markets for different sub-periods, we highlight the impact of the underlying climate policy regime. Methodologically, we compare...
Persistent link: https://www.econbiz.de/10008732409
This paper examines whether corporate environmental responsibility is influenced by regional differences in climate change denial. While there is an overwhelming consensus among scientists that climate change is happening, recent surveys still indicate widespread climate change denial across...
Persistent link: https://www.econbiz.de/10014350883
In this paper, we examine the trade-offs firms make in their voluntary disclosure decisions following negative media coverage of climate change incidents. We combine a keyword discovery algorithm and a fine-tuned BERT model to identify “hard” and “soft” climate disclosures on Twitter. We...
Persistent link: https://www.econbiz.de/10014352804
Climate change is a significant threat to sustainable development (SD). Using the Log-Mean Divisia Index Method (LMDI) a decomposition of the data on the greenhouse gas (GHG) emissions in the European Union (EU) in 2000-2013 is carried out. To detect if decoupling of the environmental variable...
Persistent link: https://www.econbiz.de/10012952172
This paper presents evidence from a global survey of nearly 700 investors and companies on the materiality of climate risk for financial reporting. We argue that current disclosure regulation likely requires the disclosure of climate risk on the basis of materiality considerations based on three...
Persistent link: https://www.econbiz.de/10012897084