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SUMMARY:Telfer Research Seminar Series - Jeong-Bon Kim
DTSTAMP;TZID=America/Toronto:20260918T100000
DTSTART;TZID=America/Toronto:20260918T100000
DTEND;TZID=America/Toronto:20260918T113000
X-ALT-DESC;FMTTYPE=text/html:_***M.SC. STUDENTS\, THESE SEMINARS CAN COUNT TOWARDS THE SIX MANDATORY\nTELFER RESEARCH SEMINARS SERIES\n[https://telfer.uottawa.ca/en/research/events/] REQUIRED FOR YOUR\nPROGRAM (MGT 6191/ MGT 6991 / MHS 6991) (4 SEMINARS FOR MSC\nPROJECT-BASED STUDENTS).***_\n\nJEONG-BON KIM\, PHD\n\nWe examine whether climate reporting harmonization generates real\neffects on corporate carbon emissions. Using CDP’s 2018 alignment\nwith the TCFD framework\, we employ a difference-in-differences design\ncomparing firms adopting the TCFD-aligned CDP framework with\ncontemporaneous non-adopters. We find that the adopting firms\nexperience persistent declines in Scope 1 emissions\, accompanied by\nreductions in upstream Scope 3 emissions\, consistent with real\nabatement rather than carbon outsourcing. The effects on direct\nemissions are stronger in industries with greater reporting\nconvergence and cross-border competition\, suggesting that harmonized\ndisclosure facilitates peer benchmarking and market discipline. The\neffects are also amplified in industries with greater emission\nassurance intensity\, but not among firms with individual emission\nassurance\, highlighting the importance of industry-level disclosure\ncredibility. Further\, the effects are concentrated in countries with\nmore developed capital markets. Consistent with an investor channel\,\nclimate-conscious foreign ownership increases while climate-related\nshareholder proposals decline after harmonization. Overall\, the\nevidence suggests that a globally comparable climate disclosure\nframework enhances information processing and induces meaningful real\nreductions in corporate carbon emissions.\n\nABOUT THE SPEAKER\n\nProfessor Jeong-Bon Kim is Distinguished SFU Professor at the Beedie\nSchool of Business\, Simon Fraser University (SFU). He also holds an\nhonorable position of Lingnan Fellow at the Lingnan University\nInstitute for Advanced Studies[Jeong-Bon Kim] (LUIAS) and has served\nas a Faculty Fellow at the Jack Austin Center for Asia-Pacific\nBusiness Studies\, SFU. Prior to joining SFU\, Professor Kim was Chair\nProfessor of Accountancy\, with concurrent appointment as Dean/Acting\nDean of College of Business and Head of the Department of Accountancy\,\nCity University of Hong Kong (CityU). He was a full professor\n(tenured) and Wadsworth Chair in Accounting and Finance\, University of\nWaterloo where he also served as the Ph.D. Program Director. He also\nserved as Canada Research Chair (Tier 1) in Financial Reporting and\nCorporate Governance at John Molson School of Business\, Concordia\nUniversity. Professor Kim was Honored Professor at the School of\nManagement\, Fudan University\, and Distinguished Honorary Professor at\nthe Business School\, Sun Yat-sen University. Professor Kim has\npublished over 170 papers at leading scholarly journals out of which\n46 were published in premier journals such as The Accounting Review\,\nJournal of Accounting and Economics\, Journal of Accounting Research\,\nReview of Accounting Studies\, Contemporary Accounting Research\,\nJournal of Financial Economics\, Journal of Financial and Quantitative\nAnalysis\, Review of Finance\, Journal of International Business Studies\n(JIBS)\, Management Science\, MIS Quarterly\, and Research Policy.\nProfessor Kim is currently Editor of JIBS (accounting area). He is\nalso the Editor-in-Chief for Asia-Pacific Journal of Accounting and\nEconomics. Professor Kim's research has been widely cited as reflected\nin his SCOPUS H-Index of 55.
LOCATION:DMS 4170
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