The effect of corporate governance on greenhouse gas emission disclosures: A research on businesses included in Borsa Istanbul sustainability index

The aim of the study is to investigate the impact of corporate governance on greenhouse gas emission disclosures.The study utilized data from 84 companies included in the Borsa Istanbul Sustainability Index for the period 2015-2023.Panel data analysis and logit analysis were applied in the study. As corporate governance indicators, board size, board independence, number of famele board members, number of board meetings, CEO duality and the existence of an environmental/sustainbilitiy commitee were included in the analysis. According to the result obtained, it was observed that companies with an environmental/sustainbilitiy commitee had reduced total emssions and higher likelihood of responding to the CDP survey. Additionally,a positive significant relationship was found between board size and total emissions and scope 3 emissions, while a negative significant relationship was observed with scope 2 emissions. On the other hand, it has been concluded that as company size increases, the likelihood of businesses responding to the CDP survey also rises.In light of this information, it is thought that will contribute to the literature.