Climate Change and Corporate Governance in Spain

Abstract

This paper addresses the impact of climate change as one of the sustainability factors in the governance of listed companies in Spain. The phenomenon of the fight against climate change is observed inserted in the broader framework of sustainability while it is analyzed and integrated from the point of view of corporate governance in relation to the long-term perspective of the company, non-financial information, corporate purposes and the remuneration of the members of the board of directors, without forgetting to illustrate these issues from the corporate perspective of Spain. The work is framed in the so-called sustainable corporate governance where the fight against climate change takes on a special role.