The role of gender diversity, board size, and ESG disclosure in improving performance and managing risks

Problems and Perspectives in Management, Journal Year: 2025, Volume and Issue: 23(1), P. 288 - 298

Published: Feb. 19, 2025

This study analyzes the effect of gender diversity, board size, and environmental, social, governance (ESG) disclosures on firm performance risk management in consumer goods sector Indonesia, targeting companies listed Indonesia Stock Exchange from 2020 to 2022. Based 273 cases using partial least squares-structural equation modeling (PLS-SEM), this paper tests eight direct moderating hypotheses. The results reveal that both diversity size positively impact value, while successfully reduces risk. However, does not mitigate risks. findings indicate increasing are related performance, only contributes effectively reduction. ESG play a role, enhancing synergy between but showing mixed effects Overall, highlights importance integrating strong practices achieve better outcomes, improve transparency, develop more competitive corporate strategy. AcknowledgmentThe author would like thank Higher Education Service Institute Region VII Ministry Education, Culture, Research Technology Directorate Research, Community Service, General for funding research with contract number 076/SP2H/PT/LL7/2024.

Language: Английский

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The role of environmental management teams in linking board characteristics to sustainability performance: evidence from the GCC

Management & Sustainability An Arab Review, Journal Year: 2025, Volume and Issue: unknown

Published: March 16, 2025

Purpose This study examines the moderating role of environmental management team (EMT) in association between board characteristics and sustainability performance companies Gulf Cooperation Council (GCC) region. It explores how features such as size (BSize), diversity (BDIV), independence (BI), skills (Bskill) duality (CEOD) influence ESG (ESG), EMT enhances or mitigates these effects. Design/methodology/approach adopts a quantitative approach using dataset 91 GCC covering ten years (2014–2023). Correlation regression analyses were conducted to evaluate associations among characteristics, performance. STATA was used analyze data extracted from Thomson Reuters Eikon database. Findings significantly strengthens positive BDIV on but shows varied effects with other attributes. Larger boards overreliance skilled dilute effectiveness EMT. These findings highlight nuanced governance dynamics outcomes. Practical implications highlights importance EMTs enhancing companies. Firms should prioritise while balancing maximize effectiveness. Policymakers can develop frameworks promoting integration reforms, aligning corporate strategies global standards for long-term social impact. Social The promotes GCC, fostering accountability stewardship. encourages adopt diverse independent boards, creating broader societal benefits by standards. Originality/value is first explore board–ESG relationship within context, bridging gaps existing literature. offers practical insights into composition structures synergistically drive

Language: Английский

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Pengaruh Struktur Modal, Profitabilitas, dan Likuiditas Terhadap Nilai Perusahaan Dengan Kebijakan Dividen Sebagai Variabel Pemoderasi

Journal of Advances in Accounting Economics and Management, Journal Year: 2024, Volume and Issue: 1(4), P. 17 - 17

Published: Aug. 2, 2024

Penelitian ini bertujuan untuk menguji pengaruh struktur modal, profitabilitas, likuitas terhadap nilai perusahaan dan apakah kebijakan dividen mampu memoderasi hubungan tersebut. Hal dilandasi oleh survei yang dilakukan Bank Indonesia menyatakan bahwa terjadinya penurunan cukup signifikan penjualan properti residensial pada triwulan 1 2020, tetapi minat masyarakat berinvestasi di bidang real estate masig tinggi. Berdasarkan sampel diuji dengan menggunakan moderated regression analysis, penelitian menemukan modal profitabilitas memiliki positif perusahaan. Variabel likuiditas tidak variabel antara

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