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

Author

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  • Alicia Girón
  • Amirreza Kazemikhasragh
  • Antonella F. Cicchiello
  • Stefano Monferrá

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.

Suggested Citation

  • Alicia Girón & Amirreza Kazemikhasragh & Antonella F. Cicchiello & Stefano Monferrá, 2022. "The Impact of Board Gender Diversity on Sustainability Reporting and External Assurance: Evidence from Lower-Middle-Income Countries in Asia and Africa," Journal of Economic Issues, Taylor & Francis Journals, vol. 56(1), pages 209-224, January.
    • Handle: RePEc:mes:jeciss:v:56:y:2022:i:1:p:209-224
    DOI: 10.1080/00213624.2022.2020586
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    Cited by:

    1. Jagvinder Singh & Varda Sardana & Shubham Singhania, 2024. "Beyond compliance: the business case for gender diversity on boards and sustainability reporting in India," International Journal of System Assurance Engineering and Management, Springer;The Society for Reliability, Engineering Quality and Operations Management (SREQOM),India, and Division of Operation and Maintenance, Lulea University of Technology, Sweden, vol. 15(6), pages 2284-2293, June.
    2. Zijian Liu & Lian Cai & Yabin Zhang, 2022. "Gender Diversity and Environmental Performance: New Evidence from China," Sustainability, MDPI, vol. 14(21), pages 1-15, October.
    3. Ahmad Yuosef Alodat & Zalailah Salleh & Haitham Nobanee & Hafiza Aishah Hashim, 2023. "Board gender diversity and firm performance: The mediating role of sustainability disclosure," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(4), pages 2053-2065, July.

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