20 NOV 2025 - 18:59 CET

3ª Sesión Seminario de Investigación de la Facultad 2025-2026

Fecha: Viernes, 23 de enero de 2026 (de 12.30 a 14 horas)
Lugar: Sala de Tesis de la Facultad (Edificio Decanato)
Interesados, inscribirse en el siguiente FORMULARIO
Título: CEO environmental experience and firm’s environmental disclosure

This study examines the role of CEO environmental experience in influencing firms’ disclosure
of environmental information. Using a sample of large European firms, we find that companies
managed by CEOs with environmental expertise acquired through their professional career
disclose more environmental information than firms managed by CEOs without such
experience. This finding is robust to controlling for various firm and CEO characteristics, past
environmental disclosure, and alternative measures of firm environmental and ESG
performance. The results are also robust to several empirical strategies to address
endogeneity concerns arising from the non-random matching between firms and CEOs. We
also find that firms facing high climate risk disclose more environmental information when
their CEOs have environmental expertise. Our evidence highlights that the CEO environmental
career experience is a key driver of enhanced environmental disclosure.

Ponente: Joao Victor Santos

Professor and researcher in accounting and finance interested in research in financial
accounting, voluntary disclosure, corporate governance, corporate social responsibility,
business valuation, and capital markets.
Ph.D. in management with specialization in accounting, Iscte - Instituto Universitário de Lisboa,
Portugal, Jun 2024
Visiting professor of Accounting - undergraduate courses, University of the Balearic Islands,
Spain, 2024 to present. Courses in English: Financial Accounting