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Corporate Governance and Environmental Activity

Data availability: All data used in this study are available from public sources.

Accounting for the Environment: More Talk and Little Progress

ISBN: 978-1-78190-303-2

ISSN: 1479-3598

Publication date: 16 October 2014

Abstract

This chapter examines the association between corporate governance and environmental performance. The purpose of governance mechanisms is to build trust by ensuring that corporate responsibilities, including environmental responsibilities, are met. We obtain corporate governance data from the Investor Responsibility Research Center, Inc’s (IRRC’s) governance and director database and additional corporate governance and environmental performance data from Kinder, Lydenberg, and Domini’s (KLD’s) database. Our analyses document a significant positive association between corporate governance and environmental performance. Moreover, we find that corporate governance is positively related to environmental strengths, and negatively related to environmental concerns. Our findings contribute to and extend our understanding of the relationship between governance and performance and have important implications for policy makers, managers, investors, and others.

Keywords

Citation

Stuebs, M. and Sun, L. (2014), "Corporate Governance and Environmental Activity

Data availability: All data used in this study are available from public sources.

", Accounting for the Environment: More Talk and Little Progress (Advances in Environmental Accounting & Management, Vol. 5), Emerald Group Publishing Limited, Bingley, pp. 81-113. https://doi.org/10.1108/S1479-359820140000005012

Publisher

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Emerald Group Publishing Limited

Copyright © 2014 Emerald Group Publishing Limited