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9965必赢棋官方网站经管学术论坛第217期——澳大利亚麦考瑞大学罗乐副教授

时间:2022年12月07日 15:57来源: 点击:

讲座题目:Carbon Management Ability and Climate Risk Exposure: An International Investigation

人:澳大利亚麦考瑞大学 罗乐 教授

讲座时间:2022年12月14日(周上午1000

腾讯会议:860-335-279

主办单位:会计与财务系、会计研究中心

人:9965必赢棋官方网站 周志方 教授

主讲人简介:

罗乐,澳大利亚麦考瑞大学9965必赢棋官方网站会计与公司治理系副教授,主要研究领域为碳会计、环境会计、企业社会责任和公司治理。在国际会计权威学术期刊Journal of Banking and Finance, British Accounting Review, European Accounting Review等发表30余篇文章,论文多次获得British Accounting Review, Accounting and Finance 和The International Journal of Auditing“年度最高被引文章”等荣誉。2021和2022年连续两年入选由科睿唯安公布的全球2%高被引科学家榜单(会计领域)。现任Journal of Risk and Financial Management公司治理和碳会计特刊的客座编辑以及Pacific Accounting Review的编委,并在Contemporary Accounting Research, European Accounting Research和British Accounting Research等知名期刊担任特别审稿人。

讲座摘要:

Using a large international sample of firms, we examine the relation between carbon management ability (CMA) and firm-level climate risk exposure. We find that CMA is negatively associated with climate risk exposure. More importantly, we show that firms with high-CMA managers tend to develop high-quality carbon management systems, undertake eco-innovations and adopt transparent carbon reporting strategies to mitigate climate risk exposure. Cross-sectional analyses indicate that the negative association between CMA and climate risk exposure is stronger for firms in carbon-intensive sectors and firms that exhibit low environmental performance. Further, we reveal that CMA exerts a greater influence on climate risk exposure in stakeholder-oriented countries and in countries that have signed the Paris Agreement. Finally, we reveal that firms with high-CMA managers tend to have better financial performance, suggesting that hiring high-CMA managers may help firms achieve both financial and nonfinancial goals in transition to carbon neutrality.

 

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