Does Board Gender Diversity Influence SDGs Disclosure? Insight from Top 15 JSE-Listed Mining Companies

Varaidzo Denhere ()
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Varaidzo Denhere: Johannesburg Business School, University of Johannesburg, 69 Kingsway Avenue, Auckland Park, Johannesburg 2006, South Africa

JRFM, 2024, vol. 17, issue 10, 1-17

Abstract: An assessment was made halfway into the sustainable development goals (SDGs) agenda period, and the findings indicated a slower than anticipated pace towards the implementation of the SDGs agenda. One of the possible causes of the slower pace is a lack of strong governance mechanisms such as gender diversity, sustainability committees, and board sustainability experience in institutions. The study sought to investigate the influence of board gender diversity on SDGs disclosure amongst the top 15 JSE-listed mining companies in light of their contribution towards the attainment of this global agenda. Mining in South Africa affects about nine percent of the country’s population. The study was anchored on the agency and the stakeholder theories. This is quantitative research which employed a keyword search to measure SDGs disclosure in the annual integrated reports for the sampled companies from 2019 to 2023. The study hypothesised that there is a significant positive relationship between a female-dominated board and SDGs disclosure in the sampled companies. Descriptive statistics, correlation analysis, as well as regression analysis were employed. The results established a lack of significant evidence of a positive or negative relationship between gender diversity and SDGs disclosure, a significant positive relationship between board size and SDGs disclosure, and no relationship between board independence and SDGs disclosure in the sampled mining companies. It was concluded that board gender diversity in corporate boards in the top 15 JSE-listed mining companies has no impact on the SDGs disclosure. The study recommends including more moderating factors and conducting more empirical studies towards the attainment of conclusive results in this space.

Keywords: sustainable development goals (SDGs); mining companies; JSE listed; board gender diversity; South Africa (search for similar items in EconPapers)
JEL-codes: C E F2 F3 G (search for similar items in EconPapers)
Date: 2024
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