Table 8

Two-step GMM regression result

VariablesCarbon emissions
Carbon emissions0.952*** (0.064)
Financial constraints0.473** (0.207)
Board gender diversity−0.017* (0.010)
Policy emissions reduction−0.431 (0.283)
Eco innovation score0.242 (0.292)
Environmental expenditure investment−0.227 (0.222)
Executive gender diversity−0.013 (0.009)
Human rights policy−0.677*** (0.249)
Board size0.005 (0.051)
Policy board diversity0.011 (0.008)
Independent board Director0.434 (0.845)
Leverage−0.495** (0.235)
Board-specific skills−0.004 (0.004)
Return on asset−0.009 (0.076)
Constant1.034 (4.068)
Observations497
Number of groups171
Number of instruments46
F-statistics0.000
Sargan test (p-value)0.167
AR(1) test (p-value)0.028
AR(2) test (p-value)0.406

Notes:

Standard errors are given in parentheses;

***p < 0.01; **p < 0.05 and *p < 0.1

Source: Authors’ own creation

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