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Please use this identifier to cite or link to this item: https://repository.iimb.ac.in/handle/2074/22445
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dc.contributor.authorBasu, Sankarshan
dc.contributor.authorBhattacharya, Sharad
dc.contributor.authorBhattacharya, Mousumi
dc.contributor.authorPathak, Jalaj
dc.date.accessioned2024-02-20T05:55:58Z-
dc.date.available2024-02-20T05:55:58Z-
dc.date.issued2022
dc.identifier.issn0165-1765
dc.identifier.issn1873-7374
dc.identifier.urihttps://repository.iimb.ac.in/handle/2074/22445-
dc.description.abstractWe examine the impact of climate-related discussions in the Management Discussion & Analysis (MD&A) section of the 10-K filings of S&P 500 firms from 2007 to 2018 and find that only firms from three specific industries (Energy, Utilities and Finance) have such discussions. We also find that the increase in mention of climate related words and ngrams is significantly associated with a fall in holding period return (HPR), post the filing date and especially post the Paris agreement. This suggests that investors perceive higher climate change discussion in a negative light even without any change in fundamentals.
dc.publisherElsevier
dc.subjectClimate impact
dc.subjectFirm reporting
dc.titleClimate-related discussions in firms? 10-K: Who does it and what is its impact?
dc.typeJournal Article
dc.identifier.doi10.1016/j.econlet.2022.110855
dc.pagesAN:110855
dc.vol.noVol.220
dc.journal.nameEconomics Letters
Appears in Collections:2020-2029 C
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