Beyond compliance: the business case for gender diversity on boards and sustainability reporting in India

Jagvinder Singh (), Varda Sardana () and Shubham Singhania ()
Additional contact information
Jagvinder Singh: University of Delhi
Varda Sardana: Jaipuria Institute of Management
Shubham Singhania: Jaipuria Institute of Management

International Journal of System Assurance Engineering and Management, 2024, vol. 15, issue 6, No 22, 2284-2293

Abstract: Abstract Countries around the world have shown concerns towards the sustainability aspects of the firms for their long-term growth and survival. The representation of women directors on board is often looked as a positive sign for improving various governance related aspects. Based on this premise, the study investigated the relationship between gender diversity on board and sustainability reporting using a sample of 220 firms for a period of 5 years (2018–2022). The study used rigorous framework based on ESG scores developed by CRISIL to measure the sustainability reporting in the Indian context. The analysis was conducted with the help of dynamic panel data regression models, and it was found that gender diversity positively impacts corporate sustainability disclosure. The study is unique in the context of India which is an emerging economy and provides valuable suggestions for improving the governance and sustainability practices by firms in India.

Keywords: Gender diversity; Sustainability practices; Panel data techniques; GMM (search for similar items in EconPapers)
JEL-codes: G30 G34 G38 M14 Q56 (search for similar items in EconPapers)
Date: 2024
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1)

Downloads: (external link)
http://link.springer.com/10.1007/s13198-023-02242-2 Abstract (text/html)
Access to the full text of the articles in this series is restricted.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:spr:ijsaem:v:15:y:2024:i:6:d:10.1007_s13198-023-02242-2

Ordering information: This journal article can be ordered from
http://www.springer.com/engineering/journal/13198

DOI: 10.1007/s13198-023-02242-2

Access Statistics for this article

International Journal of System Assurance Engineering and Management is currently edited by P.K. Kapur, A.K. Verma and U. Kumar

More articles in International Journal of System Assurance Engineering and Management from Springer, The Society for Reliability, Engineering Quality and Operations Management (SREQOM),India, and Division of Operation and Maintenance, Lulea University of Technology, Sweden
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().