THE IMPACT OF CORPORATE GOVERNANCE ON CLIMATE CHANGE PERFORMANCE: EVIDENCE FROM TÜRKİYE

This study attempts to test whether corporate governance performance has an impact on climate change ratings. The sample covers firms with climate change and corporate governance ratings in BIST from 2018 to 2022. The panel regression results show that corporate governance performance has a statistically significant effect on climate change performance. Accordingly, shareholders, boards of directors, and public disclosure ratings statistically impact firms' climate change disclosures. Besides, size of the audit committee, number of female audit committee members, asset size, and firm age have statistically significant effects on disclosures of climate change.