 Sustainable development disclosure: Environmental, social, and governance reporting and gender diversity in the audit committeeFrancisco Bravo and Nuria Reguera‐Alvarado Business Strategy and the Environment, 2019, vol. 28, issue 2, 418-429 Abstract: 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. Date: 2019 Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:bla:bstrat:v:28:y:2019:i:2:p:418-429 Ordering information: This journal article can be ordered from Access Statistics for this article Business Strategy and the Environment is currently edited by Richard Welford More articles in Business Strategy and the Environment from Wiley Blackwell |
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