Corporate culture and carbon emission performance

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dc.citation.issue6 Part A
dc.citation.volume56
dc.contributor.authorHasan MM
dc.contributor.authorBhuiyan MBU
dc.contributor.authorTaylor G
dc.date.accessioned2024-10-15T22:19:01Z
dc.date.available2024-10-15T22:19:01Z
dc.date.issued2024-11
dc.description.abstractUsing a large sample of U.S. firms from 2002 to 2020, we investigate the relationship between corporate culture and the extent of carbon emissions. We provide evidence that the quantum of carbon emissions is negatively associated with corporate cultural attributes manifested by integrity, teamwork, innovation, and respect. These results hold after controlling for potential endogeneity issues using several identification techniques. We also document that the negative culture–emissions relationship is magnified in firms with weak corporate governance and in those operating in environmentally sensitive industries. Additionally, this relationship is less salient in the presence of social capital. Finally, we demonstrate that in firms with a stronger culture, elevated carbon emissions result in a lower firm value. Our findings may be of interest to environmental regulators and management in their pursuit of firm-level carbon emission targets.
dc.description.confidentialfalse
dc.edition.editionNovember 2024
dc.identifier.citationHasan MM, Bhuiyan MBU, Taylor G. (2024). Corporate culture and carbon emission performance. British Accounting Review. 56. 6 Part A.
dc.identifier.doi10.1016/j.bar.2024.101462
dc.identifier.eissn1095-8347
dc.identifier.elements-typejournal-article
dc.identifier.issn0890-8389
dc.identifier.number101462
dc.identifier.piiS0890838924002269
dc.identifier.urihttps://mro.massey.ac.nz/handle/10179/71736
dc.languageEnglish
dc.publisherElsevier Ltd
dc.publisher.urihttps://www.sciencedirect.com/science/article/pii/S0890838924002269
dc.relation.isPartOfBritish Accounting Review
dc.rights(c) The author/sen
dc.rights.licenseCC BYen
dc.rights.urihttps://creativecommons.org/licenses/by/4.0/en
dc.subjectCorporate culture
dc.subjectCarbon emissions
dc.subjectCorporate governance
dc.subjectCSR
dc.titleCorporate culture and carbon emission performance
dc.typeJournal article
pubs.elements-id491455
pubs.organisational-groupOther
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