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題名 Carbon emissions and litigation risk
作者 楊曉文
Yang, Sharon.S.;Huang, Chia-I;Tsai, Wei-Che;Feng, Zhi-Yuan
貢獻者 金融系
關鍵詞 Carbon emissions; Litigation risk; Corporate social responsibility; Securities class action lawsuits
日期 2025-06
上傳時間 17-Dec-2025 11:47:18 (UTC+8)
摘要 This research investigates the impact of litigation risk on corporate carbon emissions. The findings indicate that companies facing litigation tend to decrease their carbon emissions, specifically Scope 1 emissions, as a strategy to mitigate potential litigation risks. Our analyses do reveal no significant association between litigation risk and indirect emissions from purchased energy or those arising from a company's value chain. Findings further reveal that when companies encounter new litigation risks, they tend to increase the external verification of their carbon emissions. This paper offers important implications for stakeholders and investors seeking to promote sustainability when companies encounter litigation risk.
關聯 Finance Research Letters, Vol.80, 107407, pp.1-12
資料類型 article
DOI https://doi.org/10.1016/j.frl.2025.107407
dc.contributor 金融系
dc.creator (作者) 楊曉文
dc.creator (作者) Yang, Sharon.S.;Huang, Chia-I;Tsai, Wei-Che;Feng, Zhi-Yuan
dc.date (日期) 2025-06
dc.date.accessioned 17-Dec-2025 11:47:18 (UTC+8)-
dc.date.available 17-Dec-2025 11:47:18 (UTC+8)-
dc.date.issued (上傳時間) 17-Dec-2025 11:47:18 (UTC+8)-
dc.identifier.uri (URI) https://ah.lib.nccu.edu.tw/item?item_id=180230-
dc.description.abstract (摘要) This research investigates the impact of litigation risk on corporate carbon emissions. The findings indicate that companies facing litigation tend to decrease their carbon emissions, specifically Scope 1 emissions, as a strategy to mitigate potential litigation risks. Our analyses do reveal no significant association between litigation risk and indirect emissions from purchased energy or those arising from a company's value chain. Findings further reveal that when companies encounter new litigation risks, they tend to increase the external verification of their carbon emissions. This paper offers important implications for stakeholders and investors seeking to promote sustainability when companies encounter litigation risk.
dc.format.extent 105 bytes-
dc.format.mimetype text/html-
dc.relation (關聯) Finance Research Letters, Vol.80, 107407, pp.1-12
dc.subject (關鍵詞) Carbon emissions; Litigation risk; Corporate social responsibility; Securities class action lawsuits
dc.title (題名) Carbon emissions and litigation risk
dc.type (資料類型) article
dc.identifier.doi (DOI) 10.1016/j.frl.2025.107407
dc.doi.uri (DOI) https://doi.org/10.1016/j.frl.2025.107407