Board Gender Diversity and Environmental Performance: An Industries Perspective

2019 ◽  
Author(s):  
Jing Lu ◽  
Irene M. Herremans
Keyword(s):  
Environmental Performance ◽  
Gender Diversity ◽  
Board Gender Diversity

scholarly journals Board Composition and Social & Environmental Accountability: A Dynamic Model Analysis of Chinese Firms

2021 ◽  
Vol 13 (19) ◽  
pp. 10662
Author(s):  
Muhammad Kaleem Khan ◽  
R. M. Ammar Zahid ◽  
Adil Saleem ◽  
Judit Sági
Keyword(s):  
Dynamic Model ◽  
Environmental Performance ◽  
Gender Diversity ◽  
Board Size ◽  
Chinese Firms ◽  
Ceo Duality ◽  
And Gender ◽  
Social Environmental ◽  
Board Gender Diversity ◽  
The Impact

This research contributes to the existing corporate governance (CG) and social and environmental accountability (SEA) literature by exploring the impact of CG mechanisms (board independence, board size, CEO duality, and board gender diversity) on Chinese firms’ environmental performance, sustainability performance, and environmental information disclosures (EID). Furthermore, the investigation consequently ascertains the amount to which the CG–SEA connection is influenced by CEO qualities. Using a dynamic model of a SysGMM regression model, we found that board size, independence, and gender diversity in board and CEO duality are all favorably connected to Chinese enterprises’ environmental performance over a window of 10 years (2010–2019). Additionally, our findings imply that the analyzed CEO characteristics positively moderate the relationship between CG and SEA. Our findings have significant consequences for all stakeholders, including environmentalists, corporate regulators, CEOs, policymakers, and regulators.

scholarly journals Does Gender Diversity Affect the Environmental Performance of Banks?

2020 ◽  
Vol 12 (23) ◽  
pp. 10172
Author(s):  
Clara Gallego-Sosa ◽  
Yakira Fernández-Torres ◽  
Milagros Gutiérrez-Fernández
Keyword(s):  
Environmental Performance ◽  
Fixed Effects ◽  
Banking Sector ◽  
Gender Diversity ◽  
Active Role ◽  
Women Directors ◽  
Relevant Variables ◽  
Board Gender Diversity ◽  
The Relationship ◽  
Selection Of

Climate change is one of the greatest challenges facing humanity today. Therefore, all segments of society must act together to stop the deterioration of the planet and the depletion of its resources. The business sector must play an active role in acting responsibly toward the environment. Given the importance of this issue, major efforts have been made to analyze the environmental performance of the most polluting sectors. In contrast, other sectors that are also of great interest due to their contribution to sustainable development, such as the banking sector, have been overlooked. Notable factors conditioning performance include aspects of corporate governance such as gender diversity. However, the empirical evidence reveals a lack of consensus regarding the influence of women directors on corporate environmental performance. This background motivates the study of the commitment of the banking sector to reducing their environmental impact and the analysis the influence of board gender diversity on environmental performance. Data for the period 2009 to 2018 on 52 banks from the most polluting Western regions were studied using descriptive statistics and fixed effects econometric estimation to test the relationship between a selection of relevant variables. The key conclusions are that banks are committed to protecting the environment and that there are no significant differences between banks’ commitment to the planet on the basis of board gender diversity.

scholarly journals Environmental Performance of the Tourism Sector from a Gender Diversity Perspective

2021 ◽  
Vol 18 (16) ◽  
pp. 8834
Author(s):  
Yakira Fernández-Torres ◽  
Milagros Gutiérrez-Fernández ◽  
Clara Gallego-Sosa
Keyword(s):  
Environmental Performance ◽  
Fixed Effects ◽  
Gender Diversity ◽  
Fixed Effects Model ◽  
The Sustainable Development ◽  
Novel Approach ◽  
Tourism Sector ◽  
Female Presence ◽  
Board Gender Diversity ◽  
The Relationship

The tourism sector is a driver of economic development characterised by its environmental impact. It is a prevalent part of the 2030 Agenda, given its potential to help meet the Sustainable Development Goals (SDGs). At the same time, board gender diversity is considered essential for companies to implement environmentally sustainable initiatives. However, analysis of the relationship between the role of women on boards and environmental performance has been neglected in the tourism literature. This paper adopts a novel approach to the study of this sector by analysing the relationship between gender diversity on the board of directors and companies’ environmental practices. A fixed effects model is estimated using an international sample of 120 listed tourism companies for the period 2002 to 2019. The results show that boards that are more gender diverse and have a greater female presence are associated with poorer environmental performance and a weaker implementation of policies and practices to reduce resource use and emissions. However, board gender diversity aids performance in environmental innovation.

Boardroom gender diversity and corporate environmental performance: a multi-theoretical perspective in the MENA region

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ayman Issa ◽  
Mohammad A. A. Zaid
Keyword(s):  
Panel Data ◽  
Least Squares ◽  
Environmental Performance ◽  
Theoretical Perspective ◽  
Gender Diversity ◽  
Ordinary Least Squares ◽  
Corporate Environmental Performance ◽  
Content Type ◽  
Cross Country ◽  
Board Gender Diversity

Purpose Drawing on the multi-theoretical perspective, the primary purpose of this paper is to empirically investigate the inextricably entwined nexus between board gender diversity and corporate environmental performance within cross-country context. Design/methodology/approach Multiple regression analysis on a cross-country panel data analysis was used. Further, the authors applied static panel data estimator ordinary least squares (OLS) as a baseline model with different proxies of gender diversity. In addition, to control for the potential endogeneity problem and providing robust findings, the authors run two-stage least squares (2SLS) and lagged independent variables. Findings The findings clearly unveiled that corporate environmental performance is positively and significantly affected by the level of gender diversity on board. This inextricable and intimate nexus is vastly attributed to the argument that female directors show greater concerns for eco-friendly activities. Practical implications The findings of this study provide useful and fruitful insights for regulatory parties and policymakers to mandate gender quota in electing boardroom members to ameliorate corporate environmental performance. Originality/value To the best of the authors’ knowledge, most of the prior studies have not yet provided a multi-theoretical analysis of the effect of board gender diversity on environmental performance. Thereby, this study handled this contemporary gap and went beyond the narrow perspectives by diving deep with cross-country analysis.

Beyond Financial Reporting. Integrated Reporting and its determinants: Evidence from the context of European state-owned enterprises

2019 ◽  
pp. 43-72
Author(s):  
Giuseppe Nicolò ◽  
Gianluca Zanellato ◽  
Francesca Manes-Rossi ◽  
Adriana Tiron-Tudor
Keyword(s):  
Financial Reporting ◽  
Empirical Investigation ◽  
Gender Diversity ◽  
Accounting Standards ◽  
International Accounting Standards ◽  
Integrated Reporting ◽  
Financial Reports ◽  
The Public ◽  
Explanatory Factors ◽  
Board Gender Diversity

Integrated reporting (IR), which aims to overcome the limitations of both tradi-tional financial and stand-alone non-financial reports, has gained momentum as a single comprehensive tool merging financial and non-financial information. Initially conceived for private sector entities, IR is also establishing itself in the public sector context as a vehicle for transparency and accountability. This research offers an empirical investigation of IR practices in the State-Owned Enterprises (SOEs) context. More specifically, the paper investigates the levels of disclosure provided through IR by a sample of 34 European SOEs and explores the effects of potential explanatory factors. The results indicate a fair level of IR disclosure and a trend of reporting information already requested under international accounting standards. The findings also highlight that industry (basic materials and financials) and size positively influence the level of IR disclosure in a particularly strong way, while governance features (board size and board gender diversity) and the provision of external assurance do not exert any impact.

The Big Three and Board Gender Diversity: The Effectiveness of Shareholder Voice

2020 ◽  
Author(s):  
Todd A. Gormley ◽  
Vishal K. Gupta ◽  
David A. Matsa ◽  
Sandra Mortal ◽  
Lukai Yang
Keyword(s):  
Gender Diversity ◽  
Board Gender Diversity
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