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Women in the boardroom and their impact on climate change related disclosure

Author

Listed:
  • Mohammed Hossain
  • Omar Al Farooque
  • Mahmood Ahmed Momin
  • Obaid Almotairy

Abstract

Purpose - This paper aims to investigate the relationship between gender diversity and the Carbon Disclosure Project (CDP) score/index. Specifically, the study describes extant research on theoretical perspectives, and the impact of women on corporate boards (WOBs) on carbon emission issues in the global perspective. Design/methodology/approach - This study uses the carbon disclosure scores of the CDP from 2011 to 2013 (inclusive). A total observation for the three-year periods is 1,175 companies. However, based on data availability for the model, the sample size totals 331 companies in 33 countries with firms in 12 geographical locations. The authors used a model which is estimated using the fixed-effects estimator. Findings - The outcomes of the study reveal that there is a positive relationship between gender diversity (WOB) and carbon disclosure information. In addition to establishing a relationship between CDP score and other control variables, this study also found a relationship with Board size, asset size, energy consumption and Tobin’s Q, which is common in the existing literature. Research limitations/implications - The limitations of the study mostly revolve around samples and the time period. To further test the generalizability and cross-sectional validity of the outcomes, it is suggested that the proposed framework be tested in more socially responsible firms. Practical implications - There are increasing pressures for WOBs from diverse stakeholders, such as the European Commission, national governments, politicians, employer lobby groups, shareholders, Fortune and Financial Times Stock Exchange (FTSE) rankings and best places for women to work lists. The study offers insights to policy makers implementing gender quota legislation. Originality/value - The study has important implications for putting into practice good corporate governance and, in particular, gender diversity. The outcomes of the analyses advocate that companies that included women directors and had a smaller board size may expect to achieve a higher level of carbon emission performance and to voluntarily disclose the level of carbon information assessment requested by the CDP.

Suggested Citation

  • Mohammed Hossain & Omar Al Farooque & Mahmood Ahmed Momin & Obaid Almotairy, 2017. "Women in the boardroom and their impact on climate change related disclosure," Social Responsibility Journal, Emerald Group Publishing Limited, vol. 13(4), pages 828-855, October.
    • Handle: RePEc:eme:srjpps:srj-11-2016-0208
    DOI: 10.1108/SRJ-11-2016-0208
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    Citations

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    Cited by:

    1. Saudi‐Yulieth Enciso‐Alfaro & Isabel‐María García‐Sánchez, 2024. "Do boards care about planetary boundaries? A gender perspective on circular economy disclosures," Business Strategy and the Environment, Wiley Blackwell, vol. 33(5), pages 4562-4597, July.
    2. María José Ibáñez & Felipe Vásquez Lavin & Roberto D. Ponce Oliva, 2023. "Female Underperformance Hypothesis Revisited: Methodological Review and Empirical Testing," SAGE Open, , vol. 13(4), pages 21582440231, December.
    3. Larionova, Marina (Ларионова, Марина) & Shelepov, Andrey (Шелепов, Андрей) & Sakharov, Andrey (Сахаров, Андрей) & Lanshina, Tatiana (Ланьшина, Татьяна), 2018. "Comparative Analysis of the Approaches of the BRICS Countries and Indonesia to the Implementation of OECD Instruments [Сравнительный Анализ Подходов Стран Брикс И Индонезии К Реализации Инструменто," Working Papers 041815, Russian Presidential Academy of National Economy and Public Administration.
    4. Jibriel Elsayih & Rina Datt & Qingliang Tang & Ali Hamid & Maria Estela Varua, 2023. "Exploring the determinants of carbon management system quality: The role of corporate governance and climate risks and opportunities," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(4), pages 4065-4091, December.
    5. Junhui Wang & Jerry Sun, 2022. "The role of audit committees in social responsibility and environmental disclosures: evidence from Chinese energy sector," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 19(1), pages 113-128, March.
    6. Mariasole Bannò & Emilia Filippi & Sandro Trento, 2023. "Women in top echelon positions and their effects on sustainability: a review, synthesis and future research agenda," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 27(1), pages 181-251, March.
    7. Simona Galletta & Sebastiano Mazzù & Valeria Naciti & Carlo Vermiglio, 2022. "Gender diversity and sustainability performance in the banking industry," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(1), pages 161-174, January.

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