Board gender diversity and ESG disclosure: The moderating role of audit committee

被引:9
作者
Ma, Yiming [1 ]
Ahmad, Muhammad Ishfaq [2 ]
Torelli, Riccardo [3 ]
机构
[1] Hubei Univ, Business Sch, Wuhan, Peoples R China
[2] Teesside Univ, Teesside Int Business Sch, Middlesbrough, England
[3] Univ Cattolica Sacro Cuore, Dept Econ & Social Sci, Piacenza, Italy
关键词
audit committee; corporate governance; energy industry; ESG disclosure; gender diversity; social sustainability; CORPORATE GOVERNANCE; FIRM PERFORMANCE; DIRECTORS; CONTEXT; IMPACT;
D O I
10.1002/csr.2895
中图分类号
F [经济];
学科分类号
02 ;
摘要
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.
引用
收藏
页码:5971 / 5983
页数:13
相关论文
共 50 条
[41]   Board gender diversity and firm risk-taking: the moderating role of board size [J].
Muhammad, Hussain ;
Migliori, Stefania .
INTERNATIONAL JOURNAL OF MANAGERIAL AND FINANCIAL ACCOUNTING, 2023, 15 (03) :346-371
[42]   Board gender diversity and firm performance: The mediating role of sustainability disclosure [J].
Alodat, Ahmad Yuosef ;
Salleh, Zalailah ;
Nobanee, Haitham ;
Hashim, Hafiza Aishah .
CORPORATE SOCIAL RESPONSIBILITY AND ENVIRONMENTAL MANAGEMENT, 2023, 30 (04) :2053-2065
[43]   Experts on boards audit committee and sustainability performance: The role of gender [J].
Yorke, Sally Mingle ;
Donkor, Augustine ;
Appiagyei, Kwadjo .
JOURNAL OF CLEANER PRODUCTION, 2023, 414
[44]   Board gender diversity and firm performance: the moderating role of financial technology [J].
Sanad, Zakeya ;
Al Lawati, Hidaya .
COMPETITIVENESS REVIEW, 2023,
[45]   Corporate social performance and board gender diversity: the moderating role of governance [J].
Phillips, Cynthia R. ;
Stefanidis, Abraham ;
Shoaf, Victoria .
GENDER IN MANAGEMENT, 2024, 39 (05) :680-698
[46]   Impact of board gender diversity on environmental, social, and ESG controversies performance: The moderating role of United Nations Global Compact and ISO [J].
Mallidis, Ioannis ;
Giannarakis, Grigoris ;
Sariannidis, Nikolaos .
JOURNAL OF CLEANER PRODUCTION, 2024, 444
[47]   Gender Diversity in Nomination Committee: A way to Promote Gender Balance on Board? [J].
Gennari, Francesca ;
Fornasari, Tommaso .
PROCEEDINGS OF THE 2ND INTERNATIONAL CONFERENCE ON GENDER RESEARCH (ICGR 2019), 2019, :278-286
[48]   Board Composition and ESG Disclosure in Saudi Arabia: The Moderating Role of Corporate Governance Reforms [J].
Chebbi, Kaouther ;
Ammer, Mohammed Abdullah .
SUSTAINABILITY, 2022, 14 (19)
[49]   Firm characteristics and forward-looking disclosure: the moderating role of gender diversity [J].
Abdelazim, Samir Ibrahim ;
Metwally, Abdelmoneim Bahyeldin Mohamed ;
Aly, Saleh Aly Saleh .
JOURNAL OF ACCOUNTING IN EMERGING ECONOMIES, 2023, 13 (05) :947-973
[50]   The role of ownership structure, board, and audit committee in corporate social responsibility disclosure: Jordanian evidence [J].
Bataineh, Hanady ;
Alkurdi, Amneh ;
Abuhommous, Ala'a Adden ;
Latif, Mohammad Abdel .
JOURNAL OF ISLAMIC ACCOUNTING AND BUSINESS RESEARCH, 2025, 16 (03) :608-632