L Luo, J Zhang - The British Accounting Review, 2024 - Elsevier
Measurement, verification, and reporting of carbon emissions is essential for climate management. However, research on carbon assurance is limited. To address this gap, we …
P Velte - Journal of Global Responsibility, 2024 - emerald.com
Purpose This paper aims to investigate the effect of climate board governance based on (1) carbon change committees,(2) critical mass of female board members and (3) carbon …
R Datt, L Luo, R Segara - Australian Journal of Management, 2024 - journals.sagepub.com
We examine the impact of voluntary carbon assurance on a firm's cost of equity capital (COE). Based on 6500 firm-year observations across 44 countries covering a period of 8 …