Economic growth and carbon disclosure: Does board composition matter?

Jibriel Elsayih, Abdelmuttalab Amraaiyid and Abdullah Bugshan

Research in International Business and Finance, 2025, vol. 73, issue PA

Abstract: The aim of this study is to examine the relationship between economic growth and carbon disclosure and whether board gender diversity and independence can play a role in such a relationship. Using a sample of all companies that were invited to participate in the CDP survey covering the period of 2011–2020, our results show that there is a positive and significant relationship between economic growth and disclosure of greenhouse emissions. In addition, the board diversity and independence have effects on this relationship. More specifically, the interaction between a number of female and independent boards with economic growth is negative and significant, suggesting a substitute role between carbon disclosure and the proportion of female and independent directors.

Keywords: Economic growth; Carbon disclosure; Greenhouse gas emissions; Board composition (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:eee:riibaf:v:73:y:2025:i:pa:s0275531924003933

DOI: 10.1016/j.ribaf.2024.102600

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