期刊
BUSINESS STRATEGY AND THE ENVIRONMENT
卷 32, 期 4, 页码 2434-2450出版社
WILEY
DOI: 10.1002/bse.3257
关键词
board gender diversity; corporate environmental disclosure; environmental committees; sub-Saharan Africa
This study examines the relationship between board gender diversity, the presence of environmental committees and corporate environmental disclosure (CED) in sub-Saharan Africa. The findings show that CED is low in the region compared to developed countries. However, the presence of women directors is positively associated with CED, and this relationship is contingent on the presence of an environmental committee.
This study examines the relationship between board gender diversity, the presence of environmental committees and corporate environmental disclosure (CED). Using 1130 firm-year observations of 113 firms listed across five sub-Saharan Africa (SSA) stock markets from 2010 to 2019, we find that the extent of CED in SSA is low compared with developed countries. However, panel quantile regression analysis reveals that the presence of women directors is positively associated with CED, and the relationship is contingent on the presence of an environmental committee. The study makes three principal contributions: It adds to the limited literature on the relationship between board gender diversity and CED, where virtually all previous studies have been conducted in developed countries; it is the first to examine the direct relationship between environmental committees and CED in the developing world; and, most importantly, it is the first study to examine the possible moderating influence of environmental committees.
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