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Climate Finance

Paper Session

Sunday, Jan. 4, 2026 2:30 PM - 4:30 PM (EST)

Loews Philadelphia Hotel, Commonwealth Hall B
Hosted By: American Finance Association
  • Niels Gormsen, University of Chicago

Asset Returns as Carbon Taxes

Lautaro Chittaro
,
Stanford University
Monika Piazzesi
,
Stanford University
Marcelo Sena
,
Stanford University
Martin Schneider
,
Stanford University

Abstract

"In frictionless financial markets, a carbon tax on energy users provides the same incentives as
a ""replicating"" cost-of-capital schedule that depends on firms’ emission intensities, defined
as scope 1 emissions relative to enterprise value. At currently observed emission intensities
for the US economy, the fat right tail of the replicating return distribution is far beyond
empirical estimates of pollution premia. Nevertheless, endogenous adjustment implies high
carbon taxes are consistent with modest equilibrium return differentials. With heterogeneous
preferences over dirty portfolios, emissions fall by more if a few green investors obtain
nonpecuniary benefits from clean investments than when a majority perceives nonpecuniary
costs."

Greenness Demand For US Corporate Bonds

Rainer Jankowitsch
,
Vienna University of Economics and Business
Alexander Pasler
,
Vienna University of Economics and Business
Patrick Weiss
,
Reykjavik University
Josef Zechner
,
Vienna University of Economics and Business

Abstract

We characterize the demand for green securities based on institutional holdings of US corporate bonds. The generally positive demand for greenness shows significant time variation, peaking around the Paris Agreement and declining sharply during the first Trump administration. The demand variations significantly affect prices and investors' wealth. At the corporate level, we document several real effects of investor preferences: increases in greenness demand are followed by improvements in firms' environmental performance, more frequent and larger bond issuances, higher capital expenditures, and reduced reliance on bank debt.

Physical Climate Risk Factors and an Application to Measuring Insurers’ Climate Risk Exposure

Hyeyoon Jung
,
Federal Reserve Bank of New York
Robert Engle
,
New York University
Shan Ge
,
New York University
Xuran Zeng
,
New York University

Abstract

We construct a novel physical risk factor by forming a portfolio of REITs, long on those with properties more exposed to climate risk and short on those less exposed. Combined with a transition risk factor, we assess the climate risk exposure of P&C and life insurance companies in the U.S. Insurers can be exposed to climate-related physical risk through their operations and transition risk through their $12 trillion of financial asset holdings. We estimate insurers’ dynamic physical and transition climate beta, i.e. their stock return sensitivity to the physical and transition risk factors. Validating our approach, we find that insurers with larger exposures to risky states have a higher sensitivity to physical risk, while insurers holding more brown assets have a higher sensitivity to transition risk. Using the estimated betas, we calculate the expected capital shortfall of insurers under various climate stress scenarios.

Discussant(s)
Luke Taylor
,
University of Pennsylvania
Sangmin Oh
,
University of Chicago
Ben Knox
,
Federal Reserve Board
JEL Classifications
  • G1 - General Financial Markets