Green Backgrounds of Female Executives and Climate Targets Disclosure: The Role of Low‐Carbon Strategy and Management Green Attention

Fahad Khalid, Fadoua Toumi, Mohit Srivastava () and Xinhui Sun
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Fahad Khalid: Guilin University of Electronic Technology
Fadoua Toumi: جامعة صفاقس - Université de Sfax - University of Sfax
Mohit Srivastava: Métis Lab EM Normandie - EM Normandie - École de Management de Normandie = EM Normandie Business School
Xinhui Sun: University of International Business and Economics [Beijing, China]

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Abstract: This study explores how the green backgrounds of female executives (GFEMs) influence corporate climate targets disclosure (CTD). Using a panel dataset comprising China's A‐share nonfinancial listed companies (2010–2022) and rigorous methodologies, the findings confirm that GFEMs promote CTD. We find a nonlinear correlation with CTD rising with GFEM representation to an optimal point, but again weakening due to over‐concentration of GFEM presence, an inverted U‐shaped association reminiscent of critical mass dynamics. Moreover, mediation analysis revealed that GFEMs influence corporate CTD by adopting a low‐carbon strategy and management green attention, influencing corporate strategic and cognitive responses to climate change commitments. The additional results indicate that the impact of GFEMs on CTD depends on the gender alignment of the executive teams and transpires under the leadership of male CEOs. This study offers comprehensive insights into the interrelationships among individual executive traits, leadership structures, and climate accountability.

Date: 2026-03-30
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Published in Corporate Social Responsibility and Environmental Management, 2026, ⟨10.1002/csr.70572⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-05576126

DOI: 10.1002/csr.70572

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