Cited by How do economies decarbonize growth under finance-energy inequality? Global evidence

The Role of Gender Equality at the Country Level on the Relationship Between Women’s Board Representation and Sustainability Assurance Adoption DOI

Kholod Alsahali

Journal of risk and financial management, Год журнала: 2025, Номер 18(2), С. 87 - 87

Опубликована: Фев. 5, 2025

Purpose: The purpose of this study is to investigate the role gender equality in relationship between critical mass women’s representation on boards and companies’ decisions adopt external assurance their sustainability reports. Design methodology: investigated using secondary data from an international sample 1924 firms across 41 countries sourced Eikon database, ensuring comprehensive coverage that publish uses a logistic regression model two aspects: first, provide reports, second, moderating countries’ policies World Bank’s Women, Business Law (WBL) index. Findings: findings indicate case adoption, important where index low. Therefore, extends prior studies investigating by proving more effective have lower Originality: main contributions are (i) association with over reports affected mass, (ii) essential

Язык: Английский

Процитировано

The impact of environmental disclosure and controversies on bank value DOI