GHG Emissions of Italian Unlisted Firms and Bank Debt  

作　　者：Oscar Domenichelli 

机构地区：[1]UniversitàPolitecnica delle Marche,Ancona,Italy

出　　处：《Journal of Modern Accounting and Auditing》2024年第4期190-196,共7页现代会计与审计（英文版）

摘　　要：In this paper I investigate the effect of the greenhouse gas emissions of a sample of 478 Italian unlisted firms on their bank debt,in the context of the growing attention and awareness for climate change issue.My findings show that unlisted firms generating low levels of greenhouse gas emissions borrow less long-term,short term,and total bank debt than unlisted firms generating high levels of greenhouse gas emissions,to finance their growth opportunities.Being the first work analyzing this topic,to the best of my knowledge,further empirical research could also investigate the impact of greenhouse gas emissions on the bank financing of unlisted firms of different countries,representing specific cultural and political approaches towards climate change problems.

关 键 词：greenhouse gas emissions greenhouse gas footprint Italian unlisted firms bank debt 

分 类 号：X51[环境科学与工程—环境工程] F83[经济管理—金融学]