The impact of board gender diversity on ESG disclosure. A contingency perspective DOI
Giovanna Gavana, Pietro Gottardo, Anna Maria Moisello

et al.

Meditari Accountancy Research, Journal Year: 2024, Volume and Issue: 33(7), P. 1 - 29

Published: Dec. 28, 2024

Purpose This paper aims to study how corporate governance and country-related contextual factors affect the relationship between board gender diversity environmental, social (ESG) disclosure in its components: governance, environmental. Design/methodology/approach Using ordinary least-squares two-stage least squares (2SLS) regressions, retrieving ESG data from Bloomberg’s database, analyses a sample of European nonfinancial listed firms (1,935 firm-year observations) over period 2014–2022. The adopts independence cultural as structural demographic attributes that characterize environment which female directors operate; enforcement law equality institutional factors. Findings Results suggest may substitute improving disclosure, whilst they co-occur with increasing ESG, disclosure. indicate increases positive effect on environmental lowers impact Conversely, more gender-equal enhances directors’ engagement reducing their beneficial information. Originality/value contributes literature suggesting other aspects, well factors, differently vary depending

Language: Английский

From Diversity to Sustainability: How Board Meeting Frequency, Financial Performance and Foreign Members Enhance the Board Gender Diversity – ESG Performance Link DOI Creative Commons
Mustafa Özgün Atalay,

Meltem Altin,

Mawih Kareem Al Ani

et al.

Borsa Istanbul Review, Journal Year: 2025, Volume and Issue: unknown

Published: Feb. 1, 2025

Language: Английский

Citations

0
Do CEO Attributes in the Energy Sector Matter in Sustainability Performance? The Moderating Role Performed by Board Gender Diversity DOI Creative Commons
Inmaculada Bel Oms,

María Consuelo Pucheta‐Martínez,

Isabel Gallego Álvarez

et al.

Corporate Social Responsibility and Environmental Management, Journal Year: 2025, Volume and Issue: unknown

Published: March 4, 2025

ABSTRACT This study aims to check how Chief Executive Officers (CEOs) can influence the development of environmental, social, and governance (ESG) performance within energy sector, considering female directors as a moderator. The finds that CEO duality has negative effect on ESG performance, while board membership positive effect. results show negatively moderate relationship between performance. also provides evidence an ex‐CEO chair encourages environmental Additionally, positively influences social Furthermore, reveal association Finally, moderating is negative. These carry implications for policymakers managers aiming optimize corporate improved outcomes. Policymakers should consider regulations discourage promote balanced leadership structures simultaneously fostering environments where diverse compositions thrive without unintended effects. For managers, findings suggest need design frameworks capitalize benefits addressing complexities introduced by dynamics, including role directors. Tailored training empowerment initiatives could help unlock their potential

Language: Английский

Citations

0
The Role of Governance Audit Mechanisms on Environmental Sustainability and Emissions in Saudi Arabia Under ESG Regulations DOI Open Access

Abdulwahid Ahmed Hashed,

Faozi A. Almaqtari, Ahmed Elmashtawy

et al.

Sustainability, Journal Year: 2025, Volume and Issue: 17(9), P. 4020 - 4020

Published: April 29, 2025

This study investigates the impact of corporate governance factors and environmental, social, (ESG) regulations on environmental performance emissions in Saudi Arabian companies to explore whether these are line with Sustainable Development Goals (SDGs). Using a pooled panel data approach for 51 Saudi-listed firms over period from 2016 2023, examines role various mechanisms, such as audit committees, internal audits, quality, leverage, influencing companies’ outcomes. The results indicate that ESG have promotive statistically significant reducing improving performance, particularly when supported by robust mechanisms. show committee expertise, auditing, tenure after exhibit positive effect performance. findings important policy, managerial, theoretical implications, emphasizing government shaping sustainability practices, need improved governance, link between bridges an existing gap context emerging economies. contributes growing body knowledge practices markets, Arabia’s regulatory landscape.

Language: Английский

Citations

0
The role of board gender diversity in foreign currency hedging: A text-based analysis DOI

Nattarinee Denlertchaikul,

Pattanaporn Chatjuthamard, Viput Ongsakul

et al.

Research in International Business and Finance, Journal Year: 2025, Volume and Issue: unknown, P. 102941 - 102941

Published: May 1, 2025

Language: Английский

Citations

0
Board Gender Diversity and Environmental, Social, and Governance (ESG) Disclosure in Developed Countries DOI Creative Commons

Chinonyerem Matilda Omenihu,

Madina Abdrakhmanova,

Dimitrios N. Koufopoulos

et al.

Administrative Sciences, Journal Year: 2025, Volume and Issue: 15(4), P. 141 - 141

Published: April 12, 2025

This paper examines the relationship between board gender diversity and Environmental, Social, Governance (ESG) disclosure in developed economies. Using a sample of forty-five firms across countries 2012 2023, analysis employs Bloomberg’s ESG score as proxy. In terms methodology, both pooled ordinary least squares (OLS) fixed effects regression models are employed. However, to mitigate potential endogeneity concerns, study an instrumental variable approach dynamic panel techniques provide robust causal inference. The findings offer two significant insights. accordance with critical mass theory, minimum three female directors demonstrate positive disclosure. indicates that achieving level representation is essential for fostering meaningful improvements scores. Second, merely one or directors, often considered token representation, exhibit negative impact on Additionally, within UK context, positively associated disclosure, suggesting institutional frameworks regulatory environment shape this relationship.

Language: Английский

Citations

0
Board Gender Diversity and Carbon Disclosure: The Moderating Role of Board Expertise Diversity DOI
Kazumi Endo

Corporate Social Responsibility and Environmental Management, Journal Year: 2025, Volume and Issue: unknown

Published: April 25, 2025

ABSTRACT Board gender diversity has been a key focus in research on the determinants of sustainability disclosures. However, existing literature often attributes variations disclosure practices to rather than board expertise. This study addresses this gap by examining moderating effect expertise relationship between and carbon disclosure. A regression analysis is conducted using Japanese sample 2169 firm‐year observations from 2017 2023. The results indicate that higher proportion female directors significantly enhances Although primarily driven outside directors, interaction inside significant positive impact finding suggests diverse essential for fostering meaningful discussions insights directors. Therefore, achieving optimal requires balanced approach diversity.

Language: Английский

Citations

0
The impact of board gender diversity on ESG disclosure. A contingency perspective DOI
Giovanna Gavana, Pietro Gottardo, Anna Maria Moisello

et al.

Meditari Accountancy Research, Journal Year: 2024, Volume and Issue: 33(7), P. 1 - 29

Published: Dec. 28, 2024

Purpose This paper aims to study how corporate governance and country-related contextual factors affect the relationship between board gender diversity environmental, social (ESG) disclosure in its components: governance, environmental. Design/methodology/approach Using ordinary least-squares two-stage least squares (2SLS) regressions, retrieving ESG data from Bloomberg’s database, analyses a sample of European nonfinancial listed firms (1,935 firm-year observations) over period 2014–2022. The adopts independence cultural as structural demographic attributes that characterize environment which female directors operate; enforcement law equality institutional factors. Findings Results suggest may substitute improving disclosure, whilst they co-occur with increasing ESG, disclosure. indicate increases positive effect on environmental lowers impact Conversely, more gender-equal enhances directors’ engagement reducing their beneficial information. Originality/value contributes literature suggesting other aspects, well factors, differently vary depending

Language: Английский

Citations

1