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Economic growth and carbon disclosure: Does board composition matter?

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  • Elsayih, Jibriel
  • Amraaiyid, Abdelmuttalab
  • Bugshan, Abdullah

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.

Suggested Citation

  • Elsayih, Jibriel & Amraaiyid, Abdelmuttalab & Bugshan, Abdullah, 2025. "Economic growth and carbon disclosure: Does board composition matter?," Research in International Business and Finance, Elsevier, vol. 73(PA).
    • Handle: RePEc:eee:riibaf:v:73:y:2025:i:pa:s0275531924003933
    DOI: 10.1016/j.ribaf.2024.102600
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