globalchange  > 气候减缓与适应
DOI: 10.1002/bse.2258
WOS记录号: WOS:000459170300012
论文题名:
Sustainable development disclosure: Environmental, social, and governance reporting and gender diversity in the audit committee
作者: Bravo, Francisco; Reguera-Alvarado, Nuria
通讯作者: Bravo, Francisco
刊名: BUSINESS STRATEGY AND THE ENVIRONMENT
ISSN: 0964-4733
EISSN: 1099-0836
出版年: 2019
卷: 28, 期:2, 页码:418-429
语种: 英语
英文关键词: audit committee ; ESG reporting ; gender diversity ; social and environmental policies ; sustainable development
WOS关键词: BOARD DIVERSITY ; CLIMATE-CHANGE ; RESPONSIBILITY ; DETERMINANTS ; IMPACT ; WOMEN ; EXTENT
WOS学科分类: Business ; Environmental Studies ; Management
WOS研究方向: Business & Economics ; Environmental Sciences & Ecology
英文摘要:

This paper analyzes the link between female representation on audit committees (ACs) and specific information attributes of environmental, social, and governance (ESG) disclosures. We also examine whether the role of women is moderated by the busyness and intensity of the committee. Our results reveal a positive association between gender diversity in the AC and the quality of voluntary ESG reporting, which results in greater comprehensiveness and relevance. These findings extend the academic debate concerning the role of female directors on sustainability policies. Moreover, given the importance of ESG information in capital markets and its potential benefits for firms, this evidence may help regulators and owners to implement adequate corporate governance mechanisms. In addition, the busyness of the AC negatively moderates the influence of female AC members. Therefore, we highlight the need to consider the context in which women work in order to understand their influence on sustainability reporting.


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资源类型: 期刊论文
标识符: http://119.78.100.158/handle/2HF3EXSE/129030
Appears in Collections:气候减缓与适应

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作者单位: Univ Seville, Dept Accounting & Financial Econ, Ave Ramon & Cajal 1, Seville 41018, Spain

Recommended Citation:
Bravo, Francisco,Reguera-Alvarado, Nuria. Sustainable development disclosure: Environmental, social, and governance reporting and gender diversity in the audit committee[J]. BUSINESS STRATEGY AND THE ENVIRONMENT,2019-01-01,28(2):418-429
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