I forskningspapir fra ECGI hedder det blandt andet, at ”by introducing “corporate climate governance,” these regimes therefore have implications for corporate purpose, managerial incentives, and board function. They also touch directly on deeper debates about the viability and desirability of any form of stakeholder-oriented corporate governance system. Indeed, this Article argues that corporate climate governance is poised to transform not only corporate reporting practice but also dominant understandings of “good” corporate governance. The Article makes two key contributions. At a doctrinal level, it is the first to articulate the corporate governance implications of the leading mandatory climate disclosure regimes in the U.S. context, distinguishing them along a spectrum of “thin” to “thick” climate governance effects.”
Morten W. Langer