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
Does ESG Information Disclosure Improve Green Innovation in Manufacturing Enterprises?
Sustainability,
Journal Year:
2025,
Volume and Issue:
17(6), P. 2413 - 2413
Published: March 10, 2025
Based
on
the
data
of
Chinese
A-share
manufacturing
firms
from
2015
to
2021,
this
paper
employs
multiple
regression
method
explore
relationship
between
ESG
information
disclosure
and
corporate
green
innovation,
while
also
examining
impact
local
government
environmental
attention
relationship.
The
results
indicate
that:
(1)
significantly
promotes
particularly
in
eastern
central
regions
China,
as
well
areas
with
a
strong
Confucian
cultural
background;
(2)
Alleviating
financing
constraints
reducing
agency
costs
are
important
channels
through
which
influences
innovation;
(3)
Local
exhibits
an
“inverted
U-shaped”
regulating
effect
innovation.
Language: Английский
The Effect of Female Representation on Boards on Environmental, Social, and Governance Disclosure: Empirical Evidence from Saudi Highly Polluting Industries
Iman Babiker,
No information about this author
Mashael Bakhit,
No information about this author
Afsar Bilal
No information about this author
et al.
Sustainability,
Journal Year:
2025,
Volume and Issue:
17(6), P. 2751 - 2751
Published: March 20, 2025
This
study
examines
the
effect
of
female
representation
in
boardrooms
on
Environmental,
Social,
and
Governance
(ESG)
disclosure
listed
firms
Saudi
Arabia.
The
examined
200
highly
polluting
from
2019
to
2023
constructed
a
robust
ESG
index
with
62
items
benchmarked
against
international
disclosure-related
guidelines,
as
well
well-grounded
literature.
findings
show
that
firm
boards
is
positively
significantly
associated
disclosure,
suggesting
Saudi-listed
ensure
promote
their
are
more
likely
provide
comprehensive
disclosures
than
others.
results
highlight
role
board
diversity
governance
reforms
its
alignment
Vision
2030’s
gender
inclusion
goals.
contributes
corporate
(CG)
sustainability
literature
by
emphasizing
how
strengthens
reporting,
regulatory
compliance,
resilience.
introduced
relevant
for
policymakers,
investors,
leaders
seeking
foster
sustainable
business
practices
improve
performance
emerging
markets.
Language: Английский
The Effect of Environmental, Social, and Governance (ESG) Disclosure on the Profitability of Saudi-Listed Firms: Insights from Saudi Vision 2030
Sustainability,
Journal Year:
2025,
Volume and Issue:
17(7), P. 2977 - 2977
Published: March 27, 2025
This
study
investigates
the
influence
of
Environmental,
Social,
and
Governance
(ESG)
disclosure
on
profitability
Saudi-listed
non-financial
firms
in
context
Saudi
Vision
2030.
The
uses
a
sample
100
organizations
from
2019
to
2023
(500
firm-year
observations).
panel
data
analysis
random-effects
regression
model
examine
relationship
between
ESG
firm
as
assessed
by
return
assets
(ROA).
To
assess
disclosure,
this
developed
comprehensive
index
based
worldwide
guidelines
Saudi-related
regulations.
results
show
significantly
positive
profitability,
emphasizing
financial
benefits
corporate
transparency
sustainability.
finding
is
consistent
with
stakeholder
theory,
implying
that
strong
commitments
boost
investor
trust,
improve
risk
management,
increase
operational
efficiency.
Thus,
adds
literature
presenting
empirical
evidence
Arabia,
growing
country
undergoing
regulatory
transition.
Additionally,
study’s
notable
contribution
development
tailored
for
landscape,
integrating
global
reporting
standards
local
requirements.
enhances
assessment
offers
thorough
tool
examining
business
sustainability
strategies.
offer
substantial
insights
policymakers,
investors,
leaders,
significance
sustainable
performance.
Language: Английский
Sustainable Investments in China: The Role of ESG Ratings in Determining Market Performance
Hou Yuanlun
No information about this author
Journal of Digitainability Realism & Mastery (DREAM),
Journal Year:
2024,
Volume and Issue:
3(12), P. 34 - 49
Published: Dec. 31, 2024
This
paper
investigates
the
role
of
Environmental,
Social,
and
Governance
(ESG)
ratings
in
shaping
sustainable
investment
outcomes
within
China’s
stock
market.
As
investing
gains
prominence
globally,
understanding
link
between
ESG
market
performance
has
become
a
critical
area
focus,
particularly
emerging
markets
like
China.
The
study
synthesizes
existing
literature
theoretical
insights
to
propose
conceptual
framework
that
examines
relationship
ratings,
mediating
factors,
context
unique
regulatory
dynamics.
It
highlights
growing
significance
adoption
as
strategic
priority
for
investors
corporations,
while
addressing
challenges
such
data
inconsistency,
rating
divergence,
market-specific
barriers.
emphasizes
necessity
future
empirical
studies
validate
proposed
framework,
ensuring
its
relevance
applicability
real-world
scenarios.
By
bridging
constructs
practical
applications,
this
research
contributes
evolving
discourse
on
finance
offers
actionable
investors,
policymakers,
practitioners.
Language: Английский