IDEAS home Printed from https://ideas.repec.org/p/hal/journl/hal-04916069.html
   My bibliography  Save this paper

The impact of governance quality on corporate climate risk disclosure: The role of the governance committee

Author

Listed:
  • Damian Honey

    (University "G. d'Annunzio" of Chieti-Pescara [Chieti and Pescara, Italy])

  • Tanveer Ahsan

    (ESC [Rennes] - ESC Rennes School of Business)

  • Stefania Migliori

    (University "G. d'Annunzio" of Chieti-Pescara [Chieti and Pescara, Italy])

Abstract

This study explores the relationship between corporate governance quality (CGQ) and corporate climate risk disclosure (CCRD), which aligns with the 13th Sustainable Development Goal. We apply text mining techniques to compute a unique CCRD score using manually collected annual reports of French SBF-120 nonfinancial firms listed from 2012 to 2022. Using an index-based measure of CGQ, the regression analyses investigate the association between CGQ and CCRD while considering the influence of the corporate governance committee. The empirical results reveal a substantive association between CGQ and CCRD: Better CGQ corresponds to higher CCRD, particularly after voluntary climate risk disclosure guidelines were introduced in 2017. The results also confirm the importance of the corporate governance committee, as its presence enhances the significance of the impact of CGQ on CCRD. These findings indicate that better CGQ reduces agency conflicts, aligns stakeholders' and managers' interests, and enhances the CCRD of French firms. These results are robust to alternative proxies of CCRD and CGQ and different regression models and techniques.

Suggested Citation

  • Damian Honey & Tanveer Ahsan & Stefania Migliori, 2025. "The impact of governance quality on corporate climate risk disclosure: The role of the governance committee," Post-Print hal-04916069, HAL.
    • Handle: RePEc:hal:journl:hal-04916069
    DOI: 10.1016/j.irfa.2024.103901
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:hal-04916069. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.