{"title":"Climate risk governance, green transformation initiatives, and carbon mitigation performance","authors":"Md. Tanvir Hamim , Sabur Mollah","doi":"10.1016/j.intaccaudtax.2026.100757","DOIUrl":null,"url":null,"abstract":"<div><div>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, we find that climate risk governance mechanisms and green transformation initiatives improve carbon performance by minimizing actual carbon emissions. Our 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.</div></div>","PeriodicalId":53221,"journal":{"name":"Journal of International Accounting Auditing and Taxation","volume":"60 ","pages":"Article 100757"},"PeriodicalIF":3.7000,"publicationDate":"2026-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Journal of International Accounting Auditing and Taxation","FirstCategoryId":"1085","ListUrlMain":"https://www.sciencedirect.com/science/article/pii/S1061951826000133","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"2026/2/11 0:00:00","PubModel":"Epub","JCR":"Q1","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
引用次数: 0
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, we find that climate risk governance mechanisms and green transformation initiatives improve carbon performance by minimizing actual carbon emissions. Our 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.
期刊介绍：
The Journal of International Accounting, Auditing and Taxation publishes articles which deal with most areas of international accounting including auditing, taxation and management accounting. The journal''s goal is to bridge the gap between academic researchers and practitioners by publishing papers that are relevant to the development of the field of accounting. Submissions are expected to make a contribution to the accounting literature, including as appropriate the international accounting literature typically found in JIAAT and other primary US-based international accounting journals as well as in leading European accounting journals. Applied research findings, critiques of current accounting practices and the measurement of their effects on business decisions, general purpose solutions to problems through models, and essays on world affairs which affect accounting practice are all within the scope of the journal.
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