讲座题目：Mandatory Carbon Reporting and Firm Operational Efficiency: Empirical Evidence from the UK

内容简介：

Regulators around the world have started to force firms to report carbon emissions compulsorily, but it is unclear whether and how such mandates may affect firms’ operational efficiency. While some practitioners expect the mandates to make firms’ environmental information more transparent and comparable, enabling them to address any inefficiency identified, others view the mandates as “a meaningless addition of a new regulatory burden” that might hurt firms’ efficiency. Our research tackles this important and timely issue by conducting a quasi-natural experiment in the UK, in which firms listed on the London Stock Exchange have been required to report carbon emissions annually since 2013. Specifically, we utilize propensity score matching and difference-in-differences methodologies to quantify the impact of the new reporting requirement on the operational efficiency of the UK firms concerned. We also explore how the impact may vary across UK firms with different reporting behaviours and operating in different environments. Overall, our research provides solid empirical evidence that helps resolve the controversy about the operational implications of mandatory carbon reporting and offers important implications for future research and practices.

讲座时间：2022年6月10日（星期五）14:00

腾讯会议：213 960 706

报告人简介：

Hugo Lam is a Professor and Chair in Operations Management at the University of Liverpool. He obtained his PhD and MSc degrees, both in Operations Management, from The Hong Kong Polytechnic University, and his Bachelor of Engineering degree from The University of Hong Kong. Hugo’s research focuses on operational implications of emerging technology adoption and sustainable supply chain management, with relevant papers published or forthcoming in Journal of Operations Management (ABS4*; FT50; UTD24), Production and Operations Management (ABS4; FT50; UTD24), and International Journal of Operations & Production Management (ABS4), among others.

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