讲座题目：Carbon Management Ability and Climate Risk Exposure: An International Investigation
主 讲 人：澳大利亚麦考瑞大学 罗乐 副教授
主 持 人：中南大学商学院 周志方 教授
罗乐，澳大利亚麦考瑞大学商学院会计与公司治理系副教授，主要研究领域为碳会计、环境会计、企业社会责任和公司治理。在国际会计权威学术期刊Journal of Banking and Finance, British Accounting Review, European Accounting Review等发表30余篇文章，论文多次获得British Accounting Review, Accounting and Finance 和The International Journal of Auditing“年度最高被引文章”等荣誉。2021和2022年连续两年入选由科睿唯安公布的全球2%高被引科学家榜单（会计领域）。现任Journal of Risk and Financial Management公司治理和碳会计特刊的客座编辑以及Pacific Accounting Review的编委，并在Contemporary Accounting Research, European Accounting Research和British Accounting Research等知名期刊担任特别审稿人。
Using a large international sample of firms, we examine the relation between carbon management ability (CMA) and firm-level climate risk exposure. We find that CMA is negatively associated with climate risk exposure. More importantly, we show that firms with high-CMA managers tend to develop high-quality carbon management systems, undertake eco-innovations and adopt transparent carbon reporting strategies to mitigate climate risk exposure. Cross-sectional analyses indicate that the negative association between CMA and climate risk exposure is stronger for firms in carbon-intensive sectors and firms that exhibit low environmental performance. Further, we reveal that CMA exerts a greater influence on climate risk exposure in stakeholder-oriented countries and in countries that have signed the Paris Agreement. Finally, we reveal that firms with high-CMA managers tend to have better financial performance, suggesting that hiring high-CMA managers may help firms achieve both financial and nonfinancial goals in transition to carbon neutrality.