Sustainable corporate governance and corporate carbon outputs: Status quo of empirical research and further improvements

Research output: Journal contributionsJournal articlesResearchpeer-review

Authors

Purpose: Due to various climate regulations from an international perspective, this study aims to focus on the effect of sustainable corporate governance on corporate carbon outputs. Design/methodology/approach: Relying on the legitimacy theory, this structured literature review includes 100 quantitative peer-reviewed empirical (archival) studies on the effect of board gender diversity (BGD), sustainability board committees (SBC), sustainability-related executive compensation (SREC) and sustainable (institutional) investors on carbon performance, reporting and assurance. Findings: As the most prominent sustainable corporate governance variable, BGD is positively connected to carbon reporting and performance. This relates to the existence and quality of carbon reports as well as absolute and relative proxies of carbon performance. The other dimensions of sustainable corporate governance are included, to a low extent, in prior research. Originality/value: To the best of the authors’ knowledge, this is the first literature review on sustainable corporate governance and corporate carbon outputs. Previous studies have mainly relied on overall sustainable corporate governance dimensions, without a focus on climate boards and investors. Based on the legitimacy theory, sustainable corporate governance can be implemented for either symbolic or substantive reasons, leading to heterogeneous impacts on carbon outputs. Due to the dominant use of dummy variables on SBC and SREC, many studies included in the literature review do not differentiate between these management strategies. Future research should address the impact of sustainable corporate governance on carbon outputs in more detail. Analyses of the critical mass of female directors should be transferred to climate board experts and climate-based targets in executive compensation.
Original languageEnglish
JournalJournal of Financial Reporting and Accounting
Number of pages47
ISSN1985-2517
DOIs
Publication statusE-pub ahead of print - 14.04.2025

Recently viewed

Activities

  1. Jahresversammlung 2012 des Netzwerks Solidarische Landwirtschaft
  2. Norddeutsches Kolloquium der Informatik an Fachhochschulen - 2003
  3. The Second International Symposium on Biology of Decision Making
  4. Unbegrenzte Phantasien: Triebstruktur und neoliberale Gesellschaft
  5. Identification and characterization of coherent behavior in flows
  6. Math Trails with an Inclusive Perspective on Students Experiences
  7. Spas in the New Länder: A Transformation with an Uncertain Outcome
  8. Spas in the New Länder: A Transformation with an Uncertain Outcome.
  9. 4th Connecting Civil Societies of Asia and Europe Conference - 2010
  10. Schooling for sustainability: Education for sustainable development
  11. Internetbasierter "Depressionshelfer" als Unterstützer des Hausarztes?
  12. International Conference on Social Computing - SocialCom ASE/IEEE 2013
  13. Die Konstruktion der Kernfamilie im novellierten Personenstandsrecht
  14. Deutsche Vereinigung für Politikwissenschaft e.V. (Externe Organisation)
  15. Reporting Crimes on Migrants: A Case Study on Journalism and Hegemony
  16. Media Practices in “Red Algeria” and its Heritage in Contemporary Arts
  17. European Intelligence and Security Informatics Conference - EISIC 2013
  18. International Network for Social Network Analysis (Externe Organisation)
  19. Annual Conference on the Psychology of Mathematics Education - PME 1998
  20. Evaluierung der Psychologischen Fakultät, Humboldt-Universität zu Berlin
  21. „Resonanzräume des Subpolitischen“ in der wirtschaftsberuflichen Bildung
  22. The Arts, Diversity and Creative Hubs – Interactions in Global Art Worlds

Publications

  1. Demokratie und Differenz - Ein Beispiel, Demokratie zu gestalten
  2. Opportunities and Drawbacks of Mobile Flood Protection Systems
  3. Decision support systems for integrated river basin management
  4. Empathy and Donation Behavior Toward Happy and Sad Chimpanzees
  5. Global Integration and Management of Professional Service Firms
  6. Estimation of spatial distribution of wet deposition in Germany
  7. Denying bogus skepticism in climate change and tourism research
  8. Concept-Cartoons as a Tool to Evoke and Analyze Pupils Jugdments
  9. Crew Resource Management Training Within the Automotive Industry
  10. Die Ökonomie des Klimawandels Warum Nichtstun teuer werden kann
  11. Liste der im norddeutschen Tiefland typischen Waldgefäßpflanzen
  12. Implicit Safety Culture assessment - a mental chronometry approach
  13. Summary of Workshop on Fate of Pharmaceuticals in the Environment
  14. Structuring multiple perspectives in environmental decision-making
  15. Auswirkungen der Wärmespeicherung auf die Mikroflora in Aquiferen.
  16. Explaining the (Non-) Adoption of Advanced Data Analytics in Auditing
  17. Ursachen menschlicher Fehler im OP-Saal aus Sicht von Pflegekräften
  18. The first 50 contributions to the Data Observer Series - An Overview
  19. Defining and reorienting competencies for sustainable global change
  20. Die Arbeit der Schulinspektion Hamburg aus Sicht von Schulleitungen
  21. Viertklässler diskutieren: Was können wir tun, damit jeder Arbeit hat?
  22. World in Transition: Sustainability Perspectives for Higher Education
  23. Bernward Halbscheffel: Progressive Rock. Die Ernste Musik der Popmusik.
  24. Optimization of a gaseous multitube detector for soft X-ray detection
  25. Sozial- und naturwissenschaftliche Bildung in der Grundschule Italiens