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- W2949207933 abstract "Overwhelming evidence from prior research suggests a positive association between corporate board characteristics and carbon performance; however, very little is known about the mechanisms linking the two variables. This study attempts to fill this gap by developing and empirically testing a conceptual model that highlights the role of carbon strategy in the relationship between board environmental orientation (BEO) and carbon performance. We argue that BEO can directly and indirectly influence carbon performance through carbon strategy. Using structural equation modelling to analyse data consisting of 2,301 US firm-year observations over the 2005-2015 period, we find that the greater the BEO is, the better its carbon performance (i.e., lower greenhouse gas emissions). The results also provide evidence of the mediating effect of carbon strategy on the relationship between BEO and carbon performance. Splitting the sample into high and low carbon-intensive industries shows a partial mediation effect in high carbon-intensive industries and a full mediation effect in low carbon-intensive industries. The findings of the study and its implications for scholars, policy makers, managers, investors and environmentalists are discussed." @default.
- W2949207933 created "2019-06-27" @default.
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- W2949207933 date "2019-06-20" @default.
- W2949207933 modified "2023-10-11" @default.
- W2949207933 title "Can board environmental orientation improve U.S. firms' carbon performance? The mediating role of carbon strategy" @default.
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- W2949207933 doi "https://doi.org/10.1002/bse.2351" @default.
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