Examining Airlines' Environmental and Social Disclosure: Does Board Gender Diversity Matter?

Enoch Opare Mintah, Mahmoud Elmarzouky and Doaa Shohaieb

Business Strategy and the Environment, 2026, vol. 35, issue 1, 1-17

Abstract: This study investigates the influence of board gender diversity (BGD) on environmental and social disclosure (ESD) within the airline industry, an area that remains underexplored despite increasing stakeholder scrutiny. We apply automated textual analysis to annual reports of Skytrax's top global airlines from 2016 to 2022 to measure the extent of ESD and examine its association with female board representation. The results show a positive and significant relationship between BGD and ESD, with a critical mass of at least four female directors required to drive meaningful improvements in disclosure practices. These findings extend the predictions of gender socialization theory (GST) and critical mass theory (CMT) and offer practical implications for policymakers and airline managers, including the adoption of diversity quotas and leadership development initiatives to enhance corporate transparency and accountability.

Date: 2026
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