Gender attitudes and the effect of board gender diversity on corporate environmental responsibility

被引:52
作者
Wang, Yun [1 ]
Wilson, Craig [2 ]
Li, Yanxi [3 ]
机构
[1] Zhejiang Gongshang Univ, 18 Xuezheng St, Hangzhou 310018, Peoples R China
[2] Univ Saskatchewan, 25 Campus Dr, Saskatoon, SK S7N 5A7, Canada
[3] Dalian Univ Technol, 2 Linggong Rd, Dalian 116024, Peoples R China
关键词
Board gender diversity; Gender discrimination; Corporate environmental responsibility; SOCIAL-RESPONSIBILITY; FIRM PERFORMANCE; FINANCIAL PERFORMANCE; WOMEN; GOVERNANCE; DIRECTORS; IMPACT; AGENCY; SUSTAINABILITY; DETERMINANTS;
D O I
10.1016/j.ememar.2020.100744
中图分类号
F8 [财政、金融];
学科分类号
0202 ;
摘要
We investigate how societal attitudes toward gender moderate the positive effect that gender diversity of a firm's board of governors has on its corporate environmental responsibility (CER). Using a sample of Chinese listed firms, we show that board gender diversity improves CER, particularly when female board members hold positions of authority. However, the positive influence of female board members is attenuated in provinces that have higher male-to-female sex at birth ratios. This finding suggests that gender diversity enhances board effectiveness on CER, and the societal prevalence of gender discrimination hinders the status of women in corporate governance.
引用
收藏
页数:17
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