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Climate change and idiosyncratic volatility: moderating role of ESG disclosure

  • Kasun Perera
  • , Duminda Kuruppuarachchi*
  • , Muhammad Tahir Suleman
  • , Sriyalatha Kumarasinghe
  • *Corresponding author for this work

Research output: Contribution to journalArticlepeer-review

1 Scopus citations

Abstract

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.

Original languageEnglish
JournalApplied Economics
DOIs
StateAccepted/In press - 2026
Externally publishedYes

Bibliographical note

Publisher Copyright:
© 2026 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group.

UN SDGs

This output contributes to the following UN Sustainable Development Goals (SDGs)

  1. SDG 13 - Climate Action
    SDG 13 Climate Action

Keywords

  • ESG disclosure
  • Idiosyncratic volatility
  • climate change exposure
  • climate risk

ASJC Scopus subject areas

  • Economics and Econometrics

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