Researchers have aimed to find sustainable solutions for future mobility because of climate
and energy demand issues, making the shift toward sustainable-powered traction essential …

Firms worldwide are currently investigating ways to decarbonize global supply chains.
Corporate scope 3 carbon emission reporting is a critical first step but is not yet a common …

This study reexamines the need for Chinese enterprises to disclose climate risk information
in the context of their significant contribution to climate change. The paper proposes climate …

We investigate the interrelationships among carbon performance, CEO Pay, executive
compensation, financial performance and market value. Using data relating to non‐financial …

We document evidence that CEOs who lead firms that face higher climate change risk
(CCR) receive higher equity‐based compensation. Our finding is consistent with the …

This paper investigates the impact of firm-level climate change exposure on corporate cost
of capital, growth opportunities and new investment across 67 countries with varying …

We examine the impact of climate-risk exposure on accounting conservatism, and document
a significant positive association. Utilizing a firm-level climate-exposure measure (CRI) for a …

Abstract Knowledge of the initiatives that companies are promoting to curb climate change
and the impacts resulting from these activities require the disclosure of relevant information …

This study comprehensively investigates when and how environmental performance impacts
financial performance in a multi-country sample. This study applies GMM by using a panel of …

As the EU and the US successively proposed the carbon border adjustment mechanism
(CBAM) and the Clean Competition Act (CCA), importers are now required to declare the …