期刊
JOURNAL OF BUSINESS ETHICS
卷 142, 期 2, 页码 369-383出版社
SPRINGER
DOI: 10.1007/s10551-015-2759-1
关键词
Sustainability disclosure; Climate change; Greenhouse gas emissions; Gender diversity; Corporate governance; Board of directors
资金
- CPA Canada Accounting and Governance Research Centre at the University of Ottawa
This paper investigates the effect of female representation on the board of directors on corporate response to stakeholders' demands for increased public reporting about climate change-related risks. We rely on the Carbon Disclosure Project as a sustainability initiative supported by institutional investors. Greenhouse gas emissions measurement and its disclosure to investors can be thought of as a first step toward addressing climate change issues and reducing the firm's carbon footprint. Based on a sample of publicly listed Canadian firms over the period 2008-2014, we find that the likelihood of voluntary climate change disclosure increases with women percentage on boards. We also find evidence that supports critical mass theory with regard to board gender diversity. These findings reinforce initiatives being undertaken around the world to promote gender diversity in corporate governance while demonstrating board effectiveness in stakeholder management.
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