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<p>This study aims to understand the impact of corporate governance characteristics and the presence of specialized environmental management teams on environmental innovation (EI) disclosures in US-listed firms for the period 2015–2022. EI is measured through process-related innovation disclosures, including efficiency, emission reduction, climate risk management, and supply chain sustainability initiatives. Using the firm-fixed effect model, the study found that board independence and gender diversity enhance EI disclosures by promoting accountability and socially responsible decision-making. Moreover, the presence of specialized environmental teams in the firm helps drive the organizational capacity to implement EI initiatives efficiently, complementing the firm’s core functions and legitimizing sustainability commitments. Grounded in comprehensive empirical analysis, the study suggests that structural governance reforms (board independence and gender diversity) and operational mechanisms (specialized environmental teams) can make EI not just a compliance measure, but a strategic advantage in tackling environment-related risks. The study is especially relevant for businesses confronting the simultaneous demand of regulatory adherence and stakeholder expectations, offering a pragmatic approach for aligning governance structures with sustainability objectives.</p>

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Environmental innovation disclosures- Understanding the role of board attributes and environmental teams

  • 期刊论文

  • 发表日期：

    2025年11月18日

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  • Vidya Mahadevan,
  • Sowmya Subramaniam

摘要

This study aims to understand the impact of corporate governance characteristics and the presence of specialized environmental management teams on environmental innovation (EI) disclosures in US-listed firms for the period 2015–2022. EI is measured through process-related innovation disclosures, including efficiency, emission reduction, climate risk management, and supply chain sustainability initiatives. Using the firm-fixed effect model, the study found that board independence and gender diversity enhance EI disclosures by promoting accountability and socially responsible decision-making. Moreover, the presence of specialized environmental teams in the firm helps drive the organizational capacity to implement EI initiatives efficiently, complementing the firm’s core functions and legitimizing sustainability commitments. Grounded in comprehensive empirical analysis, the study suggests that structural governance reforms (board independence and gender diversity) and operational mechanisms (specialized environmental teams) can make EI not just a compliance measure, but a strategic advantage in tackling environment-related risks. The study is especially relevant for businesses confronting the simultaneous demand of regulatory adherence and stakeholder expectations, offering a pragmatic approach for aligning governance structures with sustainability objectives.