喻园管理论坛2023年第20期(总第843期)

演讲主题: No Conceal, No Effort? How Culture Affects Firm's Carbon Disclosure

              不掩饰，不付出？文化如何影响企业碳信息披露

主 讲 人: 杨志林，香港城市大学商学院教授

主 持 人: 王梦阳，管理学院工商管理系副教授

活动时间: 2023年3月23日（周四）14:30-16:00

活动地点: 管理大楼203教室

主讲人简介：

杨志林，香港城市大学商学院市场营销学系教授,华人学者营销协会主席。2022年入选斯坦福大学发布的2022全球前2%顶尖科学家榜；2013年获得香港城市大学大学研究卓越奖及商学院研究卓越奖。在高质量国际英文学术刊物发表110多篇论文，包括Journal of Marketing和Journal of Marketing Research。现任Asian Journal of Business Research主编，Journal of Business-to-Business Marketing主编，European Journal of Marketing副主编（负责营销战略，服务营销及国际营销领域）。创办了亚洲商业协会（Asian Business Association, ABA）和华人学者营销协会（China Marketing International Conference, CMIC）。

活动简介：

During the COVID-19 outbreak, carbon emissions were significantly reduced. However, preventing possible carbon emission rebounds in the post-epidemic period remains a challenge. To address this challenge, we investigated how mortality salience influences CEOs and their firms' propensity to disclose their carbon emissions. We used data from 455 CEOs during the COVID-19 pandemic period (2020-2021) in the USA, along with firm carbon disclosure data and county-level COVID-19 mortality data, to construct a balanced panel dataset. Our regression results indicate that mortality salience during the epidemic increased firms’ propensity to disclose their carbon emissions. CEOs experience negative emotions about death anxiety and reflection in the face of mortality salience. As death anxiety increases, CEOs' defense mechanisms are activated to eliminate potentially life-threatening factors, leading to a greater inclination to make carbon disclosures. As death reflections increase, CEOs are more likely to make carbon disclosures to pursue the meaning of life and increase their firm's value. Our research findings provide theoretical guidance for governments, NGOs, and suppliers to promote firms' carbon disclosure and minimize possible carbon emission rebounds in the post-epidemic period.