温室气体
样品(材料)
碳纤维
还原(数学)
业务
发射强度
自然资源经济学
经济
材料科学
生态学
化学
数学
复合数
生物
光致发光
复合材料
光电子学
色谱法
几何学
作者
Khalil Nimer,Muath Abdelqader,Cemil Kuzey,Ali Uyar
摘要
Abstract This study first investigates emission reduction targeting among polluting firms in the basic materials sector. We assess whether firms that produce a greater amount of carbon emissions are more likely to set emission reduction targets in the basic materials sector. Further, we test whether female directors are influential in moderating between emission reduction targeting and carbon emissions. The sample covers publicly traded firms in the basic materials sector listed in the Thomson Reuters Eikon database between 2010 and 2021. We perform country and year fixed effects regression analysis, as the firms in the sample are from diverse countries. We find that firms that produce more carbon emissions are more likely to set emission reduction targets and that female directors negatively moderate the relationship between emission reduction targeting and carbon emissions. Thus, firms with more female directors on their boards are more likely to reduce their carbon emissions via emission reduction targeting.
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