Climate Risk Governance, Green Transformation Initiatives, and Carbon Mitigation Performance
Document Type
Article
Publication Date
2-2026
Department 1
Management
Abstract
This study investigates the impact of climate risk governance and green transformation initiatives on carbon mitigation performance. Using a sample of 276 compliant, carbon-sensitive, non-financial United Kingdom (UK) listed firms from 2011 to 2020, the authors found that climate risk governance mechanisms and green transformation initiatives improve carbon performance by minimizing actual carbon emissions. Their results also reveal that the joint effect of climate risk governance and green transformation initiatives, an indication of the quality of sustainable transformation aimed at addressing climate change, helps achieve sustained carbon mitigation performance. The results remain consistent after a battery of robustness tests and identification strategies. This study has important implications for management, policymakers, and other stakeholders concerning governance structure reforms and green transformation.
DOI
10.1016/j.intaccaudtax.2026.100757
Recommended Citation
Hamim, Tanvir., and Sabur Mollah. "Climate-Risk Governance, Green-Transformation Initiatives and Carbon Mitigation Performance." Journal of International Accounting, Auditing, and Taxation 60 (2026). https://doi.org/10.1016/j.intaccaudtax.2026.100757.
