Year: 2025
Type: article
Abstract: This study attempts to test whether corporate governance performance has an impact on climate change ratings. The sample covers firms with climate change and corporate governance ratings in BIST from 2018 to 2022. The panel regression results show that corporate governance performance has a statistically significant effect on climate change performance. Accordingly, shareholders, boards of directors, and public disclosure ratings statistically impact firms' climate change disclosures. Besides, size of the audit committee, number of female audit committee members, asset size, and firm age have statistically significant effects on disclosures of climate change.
Source: Muhasebe Bilim Dünyası Dergisi
Authors: Bekir Gerekan, Erdal Yılmaz, Emre Bulut
Institution: Ağrı İbrahim Çeçen University
Language: English
Subfield: Strategy and Management
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4414580037