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Climate change and idiosyncratic volatility: moderating role of ESG disclosure
Journal article   Open access   Peer reviewed

Climate change and idiosyncratic volatility: moderating role of ESG disclosure

Kasun Perera, Duminda Kuruppuarachchi, Muhammad Tahir Suleman and Sriyalatha Kumarasinghe
Applied economics
04/02/2026
Handle:
https://hdl.handle.net/10523/50002

Abstract

Idiosyncratic volatility climate risk climate change exposure ESG disclosure
This study reveals a significant negative impact of firms' climate change exposure on idiosyncratic volatility (IDVOL) in the US from 2003 to 2020. We argue that while climate-related opportunities tend to diminish firms' growth prospects by lowering IDVOL, exposures to regulatory and physical risks do not follow the same effect. ESG disclosures mitigate the negative effect of climate change exposure on IDVOL, evidencing informational efficiency. Firms in polluting, non-high-tech sectors, and highly regulated states are predominant for the negative impact of climate change exposure on firm-level risk. Information asymmetry and investor confidence explain the effect of firms' climate change exposure on IDVOL. These findings underscore the importance of considering climate change risks in policy decisions by stakeholders.
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Climate change and idiosyncratic volatility moderating role of ESG disclosure1.22 MBDownloadView
Published (Version of record)CC BY V4.0 Open Access
url
https://doi.org/10.1080/00036846.2026.2621942View
Published (Version of record)CC BY V4.0 Open

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