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Title: The Correlation between Climate Change and Corporate Performance
Authors: An, Hyoung-Tae
Kim, Ji-Young
Kwak, Jongmin
Su, Bae Khee
Keywords: Climate Change;Carbon Emission;Voluntary Disclosure;Sustainability Report;Corporate Performance
Issue Date: Jan-2020
Publisher: NISCAIR-CSIR, India
Abstract: The purpose of the study is to verify the correlation of the climate change risk focusing on the influence of carbon emission on the corporate performance and discriminative response of corporate contingent upon the publishment of Sustainability Report. The results of this study show that there is a negative (-) relationship between Carbon emission intensity and corporate performance. And the negative influence of carbon emission intensity on corporate performance was found to be smaller for companies that published sustainability reports than for those that did not. This study provided empirical evidences on why corporate’s active reactive activities according to the climate change is essential for sustainable development.
Page(s): 38-43
ISSN: 0975-1084 (Online); 0022-4456 (Print)
Appears in Collections:JSIR Vol.79(01) [January 2020]

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