Board gender diversity, quotas, and ESG disclosure: Global evidence

Alkhawaja, Abdallah; Hu, Fang; Johl, Shireenjit; Nadarajah, Sivathaasan

doi:10.1016/j.irfa.2023.102823

Cited by 27 publications

(2 citation statements)

References 74 publications

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“…Gender diversity in the board of directors is closely related to environmental, social, and corporate governance (ESG) issues. Different backgrounds, experiences, and views between men and women on the board of directors can enrich the understanding of ESG issues holistically (Alkhawaja et al, 2023). Women on the board of directors tend to pay more attention to environmental, social, and sustainable governance aspects in corporate decisionmaking.…”

Section: Esgmentioning

confidence: 99%

The Effect of Board Gender Diversity on the Company: A Literature Review

Darmawan

2024

JLS

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This study explores the influence of gender diversity in boards of directors on various aspects of corporate performance. Through the literature review method, this research gathers empirical evidence to assess how gender diversity affects risk-taking, social responsibility, and decision-making processes within the firm. The results show that the presence of women on boards can contribute positively to corporate performance, innovation, investment, and ESG issues, while bringing diverse perspectives, experiences, and expertise that support more effective decision-making and risk management. On the other hand, the study also recognizes that underrepresentation of women may reduce the benefits of gender diversity. Furthermore, the presence of women on boards is associated with reduced agency problems, increased dividend payouts and more responsible tax avoidance practices. However, there are mixed views regarding the impact of gender diversity, emphasizing the importance of considering the firm-specific context in evaluating the impact of gender diversity on firm performance. This study contributes to future research by providing a broader and deeper knowledge base on the topic of gender diversity in the context of business and management.

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Section: Esgmentioning

confidence: 99%

The Effect of Board Gender Diversity on the Company: A Literature Review

Darmawan

2024

JLS

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“…The internal integration of ESG principles into firm operations is referred to as sustainable development [2], defined in corporate activities as balancing current sustainability with economic, environmental, and social aspects while also addressing company systems, such as operations and production, the organizational system, governance, assessment, and communication [22]. Literature on the internal aspect of ESG practices has focused on corporate governance, such as the impact of board diversity on ESG pursuits [23][24][25] and ESG disclosure level in reports [26][27][28].…”

Section: Introductionmentioning

confidence: 99%

How to Manage Conflicts in the Process of ESG Integration? A Case of a Japanese Firm

Aldowaish,

Kokuryo,

Almazyad

et al. 2024

Sustainability

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The adoption of environmental, social, and governance (ESG) principles has pressured firms to change their internal operations, creating conflicts regarding meeting sustainability standards. This study uses paradox theory lens to examine conflicts in ESG integration in a business model and explore resolution strategies. We used the case study of a top ESG leader in the information and technology sector—the Ricoh Group. We identified conflicts for environmental, social, and governance factors and found they adopted a synthesis strategy for conflict resolution for all ESG issues. ESG conflicts were resolved by emphasizing that ESG practices are a global requirement with ESG department support and management power. Environmental conflicts were resolved through shifting from cost-of-capital-centric to market-competitiveness-centric. Additionally, social conflicts were resolved through feedback on market needs. We state that using the ESG framework as a promise for future finance, where its adoption of ESG practices may positively impact future financial performance and might support the integration process. We stress the importance of constant feedback with all divisions about ESG regulations and their status and progress toward achieving ESG goals. We further highlight conflict-resolution strategies adopted to support the integration of the ESG framework into the business model.

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Gender diversity in management and corporate financial performance: A systematic literature review

Gaio,

Lucas,

Junior

et al. 2024

Corp Soc Responsibility Env

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With many studies on the participation of women in management positions, a systematic review of gender diversity and its impact on the financial performance of companies over the last 20 years is in demand. To this end, we conducted a literature review of 370 articles, 359 of which were empirical studies published in the most relevant journals of Finance and Business Administration. As a result of the analysis, the characteristics of the research, the main authors, the journals, the theories used, and the relationships between variables were identified. The results show that most research points to evidence of a positive relationship between female participation and financial performance under different aspects (e.g., return, risk, cost of capital, fraud, etc.). This study contributes to the academic debate on the relationship between gender diversity and firm performance. In addition to this review, we outline a theoretical framework and present future research agendas.

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Board gender diversity, quotas, and ESG disclosure: Global evidence

Cited by 27 publications

References 74 publications

The Effect of Board Gender Diversity on the Company: A Literature Review

The Effect of Board Gender Diversity on the Company: A Literature Review

How to Manage Conflicts in the Process of ESG Integration? A Case of a Japanese Firm

Gender diversity in management and corporate financial performance: A systematic literature review

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