Yiming Ma, Muhammad Ishfaq Ahmad, Riccardo Torelli
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Board gender diversity and ESG disclosure: The moderating role of audit committee
This study analyzed whether the audit committee moderates the relationship between gender diversity and environmental, social, and governance (ESG) disclosures among Chinese listed firms. Data on energy sector companies from 2012 to 2022 were taken from the Chinese Stock Market and Accounting Research database to test the moderation model. Gender diversity was measured as the percentage of females on boards using the Blau and Shannon indices. Board gender diversity directly and positively affected both the overall and individual dimensions of ESG disclosures. Furthermore, the audit committee moderated the relationship between gender diversity and ESG disclosure. This study provides valuable insights for managers and investors to evaluate the role of gender diversity and audit committees in ESG disclosures and facilitates them in making better decisions. Furthermore, regulators can revise corporate governance codes to promote more female inclusion not only on corporate boards but also on subcommittees to protect the rights of stakeholders.
期刊介绍:
Corporate Social Responsibility and Environmental Management is a journal that publishes both theoretical and practical contributions related to the social and environmental responsibilities of businesses in the context of sustainable development. It covers a wide range of topics, including tools and practices associated with these responsibilities, case studies, and cross-country surveys of best practices. The journal aims to help organizations improve their performance and accountability in these areas.
The main focus of the journal is on research and practical advice for the development and assessment of social responsibility and environmental tools. It also features practical case studies and evaluates the strengths and weaknesses of different approaches to sustainability. The journal encourages the discussion and debate of sustainability issues and closely monitors the demands of various stakeholder groups. Corporate Social Responsibility and Environmental Management is a refereed journal, meaning that all contributions undergo a rigorous review process. It seeks high-quality contributions that appeal to a diverse audience from various disciplines.