The 2030 Agenda and sustainable development in tourism firms: Board gender diversity and environmental policy on natural resource use

This study examines whether gender diversity on the board of directors determines the performance of tourism firms in terms of their use of natural resources. A variable measuring environmental performance in response to the targets of the Sustainable Development Goals (SDGs) is created for the first time. The creation of this variable represents the main contribution of this study. Focusing on the under-researched environmental dimension of natural resource use also contributes to the literature. A third contribution is the choice of the tourism sector, since its performance from the perspective of the SDGs has not been assessed in previous literature. Data correspond to a sample of 163 tourism companies over the period 2015-2020. Fixed effects estimation provides robust evidence of the importance of including female talent on the board of directors. Women's inclusion on the board can promote environmental policies that seek sustainable development.