The impact of corporate social responsibility on the financial performance of renewable energy firms

Corporate governance and financial performance: Reframing their relationship in the context of climate change

“…Companies with the best climate performance would not only benefit from the tangible and intangible advantages mentioned above (Albitar et al, 2023;Bui et al, 2020;Gull et al, 2022;He et al, 2023) but would also be rewarded by the financial market (Haque & Ntim, 2020;Vásquez-Ord oñez et al, 2023). Accordingly, climate performance could strengthen the impact of climate governance on FP, so that it would be stronger in companies with better climate performance.…”

“…Although the sign of the association between climate performance and FP is unclear from past empirical evidence (Busch & Lewandowski, 2018; Velte et al, 2020), several studies contrast a positive impact of climate performance on both market‐based (Iwata & Okada, 2011; Lee et al, 2015) and accounting‐based (Gallego‐Álvarez et al, 2015; Ganda & Milondzo, 2018; Perez‐Calderon et al, 2021). Companies with the best climate performance would not only benefit from the tangible and intangible advantages mentioned above (Albitar et al, 2023; Bui et al, 2020; Gull et al, 2022; He et al, 2023) but would also be rewarded by the financial market (Haque & Ntim, 2020; Vásquez‐Ordóñez et al, 2023). Accordingly, climate performance could strengthen the impact of climate governance on FP, so that it would be stronger in companies with better climate performance.…”

Dataset of exceptional women directors and carbon information disclosures of global energy companies

“…In response to United Nations Sustainable Development Goals 2030 [9] , companies abundantly disclose information representing sustainable activities, policies, and terms through voluntary corporate reporting to promote climate resilience and empower sustainability without a strong reporting framework that may jeopardize information quality in disclosure practices. However, it turns out to have a poor environmental disclosure and transparency information in various reporting mediums due to unregulated and voluntary nature [10] , [11] , [12] . To fill the void, this dataset created an industry-agnostic CID index by aggregating metrics and indicators of climate-related disclosure, risks, strategies, and opportunities from all relevant national recommendations, frameworks, and guidelines [5] , [6] , [7] to prevent companies from greenwashing or exaggerating their CID quality and performance [13] .…”