董事会性别多样性与 ESG 信息披露:审计委员会的调节作用

IF 8.3 2区 管理学 Q1 BUSINESS Corporate Social Responsibility and Environmental Management Pub Date : 2024-07-04 DOI:10.1002/csr.2895
Yiming Ma, Muhammad Ishfaq Ahmad, Riccardo Torelli
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引用次数: 0

摘要

本研究分析了审计委员会是否会调节中国上市公司的性别多样性与环境、社会和治理(ESG)信息披露之间的关系。研究从中国证券市场与会计研究数据库中获取了 2012 年至 2022 年能源行业公司的数据,以检验调节模型。性别多样性采用布劳指数和香农指数来衡量,即董事会中女性所占的比例。董事会性别多样性对 ESG 信息披露的整体和个体维度都有直接和积极的影响。此外,审计委员会也调节了性别多样性与环境、社会和公司治理信息披露之间的关系。这项研究为管理者和投资者评估性别多样性和审计委员会在环境、社会和公司治理信息披露中的作用提供了有价值的见解,有助于他们做出更好的决策。此外,监管机构可以修订公司治理准则,促进更多女性不仅加入公司董事会,而且加入小组委员会,以保护利益相关者的权利。
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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.
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来源期刊
CiteScore
17.20
自引率
16.30%
发文量
189
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.
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