Board gender diversity: the hidden impact of female directors on environmental decoupling

Elena Moreno Ureba, Francisco Bravo Urquiza and Nuria Reguera Alvarado

Sustainability Accounting, Management and Policy Journal, 2026, vol. 17, issue 7, 81-114

Abstract: PurposeThe purpose of this paper is to explore the influence of board gender diversity on environmental decoupling – including both greenwashing and brownwashing – viewed as a critical barrier to corporate accountability and sustainable development.Design/methodology/approachThis study analyzes a sample of US listed companies from 2011 to 2021, employing various methodological approaches and robustness tests to ensure the accuracy and reliability of our results.FindingsThe results highlight that female directors can increase greenwashing and reduce brownwashing. This effect is amplified in environmentally sensitive industries where the pressure for sustainable development is higher. However, in firms with low levels of environmental, social and governance (ESG) controversies, board gender diversity may contribute to greenwashing.Practical implicationsThe findings provide insights for firms to understand what effect board gender diversity has on substantive environmental actions. For policymakers, results suggest that gender measures must be complemented by robust accountability mechanisms to effectively mitigate the risks of environmental decoupling and support sustainable development.Social implicationsThis study underscores the potential unintended consequences of female board representation and highlights the need to address decoupling to protect society from misleading information and thereby ensure that corporate transparency contributes to genuine sustainable development.Originality/valueMoving beyond a generic ESG focus, the study provides a more nuanced understanding of how board gender diversity affects environmental decoupling, positioning it as a critical factor that determines corporate transparency and its ultimate contribution to sustainable development.

Keywords: Board gender diversity; Environmental decoupling; Sustainable development; Greenwashing; Brownwashing (search for similar items in EconPapers)
Date: 2026
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Persistent link: https://EconPapers.repec.org/RePEc:eme:sampjp:sampj-01-2025-0103

DOI: 10.1108/SAMPJ-01-2025-0103

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