The Impact of Board Gender Diversity on Sustainability Reporting and External Assurance: Evidence from Lower-Middle-Income Countries in Asia and Africa

Alicia Girón, Amirreza Kazemikhasragh, Antonella F. Cicchiello and Stefano Monferrá

Journal of Economic Issues, 2022, vol. 56, issue 1, 209-224

Abstract: Based on the notion that a diverse board will pay greater attention to social responsibility and stakeholder concerns, this article examines the effect of board gender diversity on the adoption of new sustainability reporting practices (i.e., SDG reporting) and on the use of external assurance. After controlling for corporate governance as well as companies’ performances, sustainability commitment, industries, and regions, we find that gender-diverse boards are positively associated with sustainability reporting and the involvement of an external assurance provider. This article consolidates and provides information on the relationship between women participation on corporate boards and sustainability reporting activities of 366 large Asian and African companies. Additionally, it addresses the understudied question of how the gender diversity of board resources affects the adoption of the external assurance of sustainability reporting and the types of assurance providers.

Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:mes:jeciss:v:56:y:2022:i:1:p:209-224

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DOI: 10.1080/00213624.2022.2020586

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