Corporate sexual orientation equality and carbon emission

Hossain, Ashrafee Amir (2023) Corporate sexual orientation equality and carbon emission. Masters thesis, Memorial University of Newfoundland.

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Abstract

Does a firm’s tolerance and nurturing of its alternate sexual orientation employees influence its long-term sustainability? Using the corporate sexual orientation equality (CSOE) environment, we show that firms with higher CSOE ratings emit less greenhouse gas (GHG) thereby ensuring long-term sustainability. In addition, we report that the aforementioned CSOE-GHG relationship is stronger for firms with less agency issues (e.g., less powerful CEOs and more monitoring). Finally, we find that carbon emitting firms (CEFs) that invest in higher levels of CSOE initiatives are not doing it for external rewards (e.g., they suffer from lower firm valuation and face a higher cost of raising capital).

Item Type: Thesis (Masters)
URI: http://research.library.mun.ca/id/eprint/16004
Item ID: 16004
Additional Information: Includes bibliographical references (pages 49-63)
Keywords: workplace diversity, carbon risk, GHG emission, sexual orientation equality, LGBT rights, climate change
Department(s): Business Administration, Faculty of > Business Administration
Date: June 2023
Date Type: Submission
Digital Object Identifier (DOI): https://doi.org/10.48336/BN0Z-6X18
Library of Congress Subject Heading: Diversity in the workplace; Sexual orientation; Sexual minorities; Climatic changes; Greenhouse gases—Environmental aspects; Labor economics; Corporate culture

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