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Reprint of: Corporate culture and carbon emission performance

Author

Listed:
  • Hasan, Mostafa Monzur
  • Bhuiyan, Md Borhan Uddin
  • Taylor, Grantley

Abstract

Using a large sample of U.S. firms from 2002 to 2020, we investigate the relationship between corporate culture and the extent of carbon emissions. We provide evidence that the quantum of carbon emissions is negatively associated with corporate cultural attributes manifested by integrity, teamwork, innovation, and respect. These results hold after controlling for potential endogeneity issues using several identification techniques. We also document that the negative culture–emissions relationship is magnified in firms with weak corporate governance and in those operating in environmentally sensitive industries. Additionally, this relationship is less salient in the presence of social capital. Finally, we demonstrate that in firms with a stronger culture, elevated carbon emissions result in a lower firm value. Our findings may be of interest to environmental regulators and management in their pursuit of firm-level carbon emission targets.

Suggested Citation

  • Hasan, Mostafa Monzur & Bhuiyan, Md Borhan Uddin & Taylor, Grantley, 2025. "Reprint of: Corporate culture and carbon emission performance," The British Accounting Review, Elsevier, vol. 57(1).
    • Handle: RePEc:eee:bracre:v:57:y:2025:i:1:s0890838925000149
    DOI: 10.1016/j.bar.2025.101564
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    More about this item

    Keywords

    Corporate culture; Carbon emissions; Corporate governance; CSR;
    All these keywords.

    JEL classification:

    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • Q56 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environment and Development; Environment and Trade; Sustainability; Environmental Accounts and Accounting; Environmental Equity; Population Growth

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