英文摘要 |
Our paper explores the association between management quality and carbon emission disclosures. We assert that high-quality managers have more abilities and resources to measure and manage their firm’s carbon emissions, leading to increased voluntary carbon emission disclosures. As expected, our results show that high-quality management is positively associated with the likelihood of carbon emission disclosures. After controlling for self-selection bias, we further find that high-quality management can enhance the positive effects of carbon emission disclosures on market value. Finally, we observe that high-quality managers are positively associated with reduced carbon emissions. Overall, our study offers an incremental contribution to the extant literature by showing that management quality is a key factor driving carbon emission disclosures. |