Board Governance Structures and Climate Transition Performance
The Role of Climate Governance Effectiveness
Bibliographic Data
| ID | 22418746 |
|---|---|
| Authors | Aso Abdullah (0000-0001-7488-9509, Business Management University of Wales Trinity Saint David Quay Place Campus Birmingham UK, corresponding author), Abdullah Omar Yassen (0000-0002-9319-7660, Department of International Marketing and Languages, Technical Administrative College Erbil Polytechnic University Erbil Iraq), Mohammad Talha (0000-0002-2356-658X, Department of Accounting & Finance College of Business Administration Prince Mohammad Bin Fahd University Khobar Kingdom of Saudi Arabia) |
| Year | 2026 |
| Publication date | 2026-07-03 |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | Business Strategy and the Environment (JOURNAL) |
| Journal identifiers | ISSN: 0964-4733 • E-ISSN: 1099-0836 |
| Publisher | Wiley (PUBLISHER • GB) |
| DOI | 10.1002/bse.71250 |
| OpenAlex | W7167276911 |
| Language | EN |
| References cited | 57 |
This study examines whether board governance structures influence climate governance effectiveness and climate transition performance and whether sustainability committees reinforce these relationships. Using panel data for 5378 firms across Asia, Europe and North America (2015–2024), the analysis links board characteristics to both governance quality and carbon‐based outcomes. The results show that independent and gender‐diverse boards are associated with stronger climate governance effectiveness, lower carbon intensity and higher emissions reduction rates, while CEO duality is linked to weaker outcomes. Sustainability committees strengthen the relationship between board structures and transition performance, indicating that formalised oversight enhances the translation of governance architecture into substantive decarbonisation. These findings are robust to dynamic panel estimation and matching techniques. By moving beyond disclosure proxies to objective emissions measures, the study provides evidence that board governance plays a critical role in shaping credible corporate climate transition.
Climate change · Climate governance · Corporate governance · Panel data · Sustainability · Corporate Finance and Governance · Corporate Social Responsibility Reporting · Environmental Sustainability in Business
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| Highly cited | No |
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