Table 8.

Co-opted directors and climate risk disclosure – reverse causality

Total climate risk disclosure
(1)(2)(3)(4)
Co-optiont−0.015** (−1.97)   
Co-option (TW)t −0.019** (−2.16)  
Co-option (Independence)t  −0.016* (−1.75) 
Co-option (TW Independence)t   −0.022** (−1.97)
All other controlsYesYesYesYes
State FEYesYesYesYes
Industry FEYesYesYesYes
Year FEYesYesYesYes
Observations878878878878
Adjusted R20.6970.6980.6970.697
Notes:

This table displays the outcomes of regression analysis investigating the reverse causality in the correlation between co-opted directors and corporate climate risk disclosure. All regressions incorporate controls for the fixed effects of state, industry and years. The t-statistics indicated in the parentheses are computed using standard errors cluster at firm-year. The significance levels are denoted by ***(1% significance level), **(5% significance level) and *(10% significance level)

Source: Developed by the authors

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