Climate Change and Corporate Governance
Are Board Characteristics and Carbon Footprint Reporting Moderated by CEO Influence
Bibliographic Data
| ID | 21604796 |
|---|---|
| Authors | Isabel Gallego Álvarez (0000-0001-5122-6104, Departamento de Administracion y Economia de la Empresa, Instituto Multidisciplinar de Empresa (IME), Unidad de Excelencia Gestión Económica para la Sostenibilidad GECOS Universidad de Salamanca Salamanca Spain, corresponding author), María Consuelo Pucheta‐Martínez (0000-0002-2209-5202, Departamento de Finanzas y Contabilidad Universidad Jaume I Castellón Spain), Inmaculada Bel‐om (0000-0001-9612-7660, Departamento de Finanzas Empresariales Universidad de Valencia Valencia Spain) |
| Year | 2026 |
| Publication date | 2026-07-01 |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | Sustainable Development (JOURNAL) |
| Journal identifiers | ISSN: 0968-0802 • E-ISSN: 1099-1719 |
| Publisher | Wiley (PUBLISHER • GB) |
| DOI | 10.1002/sd.71399 |
| OpenAlex | W7166820510 |
| Language | EN |
| References cited | 66 |
This research investigates how board characteristics such as the number of women directors and the tenure of board members affect carbon footprint reporting and the moderating role that CEO influence plays in such relationships. Applying stakeholder and legitimacy theories, the analysis furthers a comprehensive view of how internal governance mechanisms contribute to firms' environmental transparency. A panel data estimation provides robust evidence of the influence that women directors and board tenure have on carbon footprint reporting, with the main findings indicating that both correlate positively and showing that CEO influence positively moderates women directors' presence and this reporting, but does so negatively between board tenure and reporting, thereby evidencing that the favourable influence of board tenure on such reporting is reduced in the event of influential CEOs
Carbon Footprint · Climate change · Corporate governance · Legitimacy · On board · Panel data · Stakeholder · Corporate Finance and Governance · Corporate Social Responsibility Reporting · Environmental Sustainability in Business
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| Highly cited | No |
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