Mandatory carbon disclosure and green committees
研究了英国强制性温室气体排放披露法规如何影响企业环境相关董事会委员会的董事人数，发现该法规促使主板上市公司增加了相关委员会的董事数量。
The study examines how the United Kingdom (UK) mandatory greenhouse gas emissions (GHG) disclosure regulation affects the number of directors on environmental-related board committees. Using a difference-in-difference specification with a quasi-natural experiment set-up of the mandatory GHG disclosure regulation in the UK, the study finds firms listed on the UK main market increase their absolute and relative directors on environmental-related board committees after the passage of the regulation. This result is robust to a series of robustness tests that include alternative definitions of the treated and control groups and placebo tests.