LAUSR

Against the backdrop of growing climate concerns, banks’ credit exposures as a financial services industry are extremely vulnerable to climate risks, and banks should make good disclosures to respond to stakeholder demands. This paper develops an evaluation system to evaluate the quality of climate information disclosure of A-share-listed banks with respect to the characteristics of the banking industry. It finds that the quality of climate information disclosure of A-share-listed banks is not high but is increasing year by year. A multiple regression model is also constructed to empirically investigate the factors influencing the quality of climate information disclosure. The results show that corporate size, dual listing and board size make a significant positive contribution to the quality of climate information disclosure of A-share-listed banks, while the shareholding ratio of institutional investors is negatively related to the quality of climate information disclosure.