The role of gender diversity, board size, and ESG disclosure in improving performance and managing risks
Problems and Perspectives in Management,
Год журнала:
2025,
Номер
23(1), С. 288 - 298
Опубликована: Фев. 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.
Язык: Английский
The role of environmental management teams in linking board characteristics to sustainability performance: evidence from the GCC
Management & Sustainability An Arab Review,
Год журнала:
2025,
Номер
unknown
Опубликована: Март 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
Язык: Английский
Pengaruh Struktur Modal, Profitabilitas, dan Likuiditas Terhadap Nilai Perusahaan Dengan Kebijakan Dividen Sebagai Variabel Pemoderasi
Aulia Ramadlonna,
Indah Shofiyah
Journal of Advances in Accounting Economics and Management,
Год журнала:
2024,
Номер
1(4), С. 17 - 17
Опубликована: Авг. 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