Purpose The importance of board composition, especially female directors’ presence on boards, is thought to influence corporate responsibility performance, has attracted significant scholarly interest. This study aims to examine how board gender diversity (BGD) affects corporate social responsibility (CSR) performance and the moderating factors that influence the relationship. There is a lack of research on the moderating indicators (variable measurement, geographic location, data sets and gender parity score) that impact the BGD and CSR relationship. Design/methodology/approach This study uses content analysis and meta-analysis to combine the findings of 44 selected papers published from 2010 to 2019, comprehensively reviewing the academic literature on gender diversity in the board composition. Independent and dependent variables are classified based on the variable measurement; this study examines the moderator indicators, such as geographical location, research data sets and gender parity score to investigate the BGD and CSR relationship. Findings The findings indicated a significant positive relationship between BGD and CSR performance. The meta-method results showed that the measurements of BGD and CSR limited to impact on the relationship. But a significant moderating effect of the geographical location on the BGD-CSR relationship, the BGD-CSR relationship would be stronger in the firms located in North America than firms located in Asia and other areas. Empirical results also showed a significant moderating effect of gender parity score. There would be stronger BGD-CSR relations in the firms located in the countries with higher gender parity score than the firms located in the countries with low gender parity score. This means the female status is an essential indicator of moderating the BGD-CSR relationship. Research limitations/implications The main shortcoming is a lack of sufficient articles on the BGD-CSR relationship. In a future study, researchers may use other databases, such as Google scholar or Ebscohost, to increase the number of relevant articles. These studies would offer new insight into the meta-analysis of the relationship between the BGD and CSR. Finally, the authors identify the potential trend in future research, future research on BGD will need for standardized metrics. The Geographic location is an important indicator that will influence the female director role in CSR. A systematic measure and data of gender research are more important for study in this field. Practical implications Meta-analysis is conducted on the independent and dependent variables to examine the causality between BGD and CSR performance, which could better explore diversity among different countries’ boards and, more generally, to investigate the degree to which diversity may influence CSR. Firms may try to balance the BGD to improve future development prospects. Specifically, the results of this study have important implications for corporate governance and policymakers. Social implications First, this systematic study uses meta-analysis to combine the findings of previous research on the BGD-CSR. The current research attempts to incorporate mixed empirical results based on the different variable measurements. Second, this study develop and test a contingency model of female on boards and CSR that considers uses the geographic location factors that may enhance or diminish the influence of female on boards on CSR. Specifically, the authors examine whether and under what conditions, boards with more female directors differ for inter-country heterogeneity to which they engage in monitoring roles and are involved with strategy management. Originality/value First, this study could be the first systematic study that uses the meta-analysis to combine previous research findings on the BGD-CSR. Second, the current research attempts to incorporate mixed empirical results based on the different variable measurements. Third, this study uses the “gender parity score” to account for inter-country heterogeneity in the BGD-CSR relationship. This study also identifies the potential trend in future research.

Global warming not only affects biodiversity, but also threatens human health and wellbeing. As the main source of greenhouse gas emissions, enterprises play a critical role in carbon emissions reduction. However, only a small number of enterprises have disclosed their “low-carbon transition roadmap”, primarily due to the lack of immediate payoffs of green investment, which is disadvantageous to achieve net-zero emissions. First, through case analysis of carbon governance in typical countries around the world, we identify effective emissions reduction measures that firms can learn from. Next, this paper summarizes the multi-dimensional impact framework of corporate carbon emissions reduction. Last, we propose a carbon emissions reduction roadmap for companies from four aspects: companies should 1) actively engage in the carbon emissions trading system, 2) increase the application of green technology, 3) enhance corporate governance structure, and 4) ensure sufficient cash flow for low-carbon transition. This study contributes to the framework of corporate sustainable transition, providing practical references for balancing corporate environmental footprint and value growth.

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There is an ongoing debate on the relationship between corporate environmental performance (CEP) and corporate financial performance (CFP). This conceptual paper aims to contribute to the existing literature by integrating previous research on the CEP-CFP relationship and identifying the moderating effect of firm size on the relationship between these variables. It also proposes a new conceptual framework in which the positive relationship between the CEP and the CFP would be moderated by the firm size.

The present-day environmental concerns have provided an incentive for firms to reduce environmental pollution by the reduction in resource consumption which in turn reduces the carbon emissions and other pollutants. To achieve the stakeholder requirement, the firm needs to improve the environmental management system, utilize environmentally friendly activities and strategies for efficient utilization of materials. Different results (positive, negative, no influence) have been documented in previous articles. This study focusses on the measurement of variables and the result of these papers. An inconsistent result has been found between Corporate Environmental Performance (CEP) and Corporate Financial Performance (CFP) relationship, for a sample of 63 empirical studies. In general, environmental performance is positively related to corporate financial performance. The result indicates the variety of environmental variables influencing the results. It is demonstrating that financial benefits (both accounting-based, market-based and others) are more from environmental management and environmental pollution than environmental disclosure. But there is no obvious evidence to demonstrate different financial variables can lead to different correlations.