Corporate board gender diversity and corporate social responsibility reporting in Malaysia

Ahmad, Nurulyasmin Binti Ju; Rashid, Afzalur; Gow, Jeff

doi:10.1080/09718524.2018.1496671

Cited by 35 publications

(56 citation statements)

References 64 publications

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“…Barako and Brown (), Frias‐Aceituno, Rodriguez‐Ariza, and Garcia‐Sanchez (), Lone, Ali, and Khan (), and Tamimi and Sebastianelli () are some studies that find a positive relationship between board gender diversity and corporate social disclosure, whereas Rao, Tilt, and Lester () and Muttakin, Khan, and Subramaniam () find negative impacts of gender diversity on CSR disclosure. Bowrin (), Giannarakis (), Ahmad, Rashid, and Gow (), and Manita et al (), among others, find no significant effect of gender diversity on corporate social disclosure.…”

Section: Introductionmentioning

confidence: 98%

“…The inclusion of women on corporate boards is expected to improve the role of social issues such as human rights, climate change, and income equality in corporate strategy (Loop & DeNicola, ). Although prior studies have been conducted in the Malaysian context, the studies have mainly covered short periods of time (Abd‐Rahman & Ku‐Ismail, ; Ahmad et al, ; Alazzani, Hassanein, & Aljanadi, ). Additionally, prior studies on ESG globally find gender differences in each component of ESG with some studies finding that women are more comfortable dealing with social issues whereas men with environmental issues.…”

Section: Introductionmentioning

confidence: 99%

“…7 The inclusion of women on corporate boards is expected to improve the role of social issues such as human rights, climate change, and income equality in corporate strategy (Loop & DeNicola, 2019). Although prior studies have been conducted in the Malaysian context, the studies have mainly covered short periods of time (Abd-Rahman & Ku-Ismail, 2016;Ahmad et al, 2018;Alazzani, Hassanein, & Aljanadi, 2017).…”

Section: Introductionmentioning

confidence: 99%

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Board gender diversity and transparency of environmental, social and governance disclosure: Evidence from Malaysia

2019

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This study aims to investigate the effect of board gender diversity on the transparency of environmental, social, and governance (ESG) disclosures in an emerging market such as Malaysia. Dataset is comprised of 568 firm‐year observations from 78 firms listed on the Bursa Malaysia. Ordinary least squares regression analysis of the data shows that ESG disclosure scores are significantly improved with the increasing presence of women directors on corporate boards. However, when the individual components are studied, the impact of board gender diversity varies. This study contributes to the limited but growing literature on ESG reporting quality and board gender diversity especially in emerging economies.

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Section: Introductionmentioning

confidence: 98%

Section: Introductionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

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Board gender diversity and transparency of environmental, social and governance disclosure: Evidence from Malaysia

2019

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“…Female participation in the boardroom in the past two decades has witnessed increasing attention among policymakers and the academia (Abdelzaher and Abdelzaher, 2019; Ahmad et al , 2018; Chiucchi et al , 2018; Moreno-Gómez et al , 2017; Mori, 2014), and to its credit, the volume of literature has grown significantly in the past one decade (Kilic and Kuzey, 2016; Moreno-Gómez et al , 2017; Singhatheep and Pholphirul, 2015). The growth is, however, not surprising because aside from the issues of gender discrimination and ethics, gender diversity is seen as having beneficial returns on firm performance (Maturo et al , 2019; Scholtz and Kieviet, 2017).…”

Section: Introductionmentioning

confidence: 99%

“…The opportunities, however, could be fully explored if there are diverse avenues, which could be exhibited through the mixture in the composition of the board (AbdulKarem et al , 2015). Female representation on the board increases the opportunities for making strategic decisions that could increase a firm’s competitive advantage (Ahmad et al , 2018). The skills, experiences and exposures attributed to the effective decision of the board members differ for men and women; hence, gender equity in the boardroom improves the level of harnessing firm resources that are rare and imitable (Abdelzaher and Abdelzaher, 2019).…”

Section: Introductionmentioning

confidence: 99%

Boardroom female participation, intellectual capital efficiency and firm performance in developing countries

Isola

Adeleye

Olohunlana

2020

JEFAS

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Purpose This paper aims to focus on the implications of female participation in the board on the management of intellectual capital for improved firm performance, particularly in the Nigerian-banking sector. It uses the resource dependency theory to ascertain the link between female board participation, intellectual capital and performances. Design/methodology/approach The paper adopted longitudinal panel analysis to analyze data obtained from the annual reports of selected listed commercial banks in Nigeria. The random effect regression was adopted as the method of analysis. The decision was informed by conducting the Hausman test. Findings The results revealed that female board participation has insignificant influence on bank performances, whereas intellectual capital efficiencies positively contribute to bank performances. However, significant influences were exhibited upon the interactions of female board participation and components of intellectual capital efficiency on bank performances. Research limitations/implications Because of the focus of the research work, which is centered on the banking sector of the Nigerian economy, the findings of the research may not be sufficiently suitable for other sectors of the country. This, however, leaves the coast for other researchers to extend research on intellectual capital and gender participation to other non-financial sectors and other countries. Practical implications The outcome implies that there is a need for increased female participation in the boardroom to harness optimal intellectual capital efficiencies for firm performance. It further confirmed that intellectual capital unlocks the hidden treasure of firms. Originality/value The paper identifies and fulfills a niche on the need to extend the frontier of knowledge on intellectual capital and gender equity.

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Environmental, social, and governance reporting in family firms: The critical role of CEO attributes

Seow

2024

Bus Strat Env

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Amid the global surge in emphasis on environmental, social, and governance (ESG) reporting, the response of family firms to these demands has been underexplored. Chief Executive Officers (CEOs) play an essential role in materializing and adhering to ESG‐related expectations from stakeholders. Anchored in upper echelons and socio‐emotional wealth theoretical frameworks, this study embarks on a novel investigation into the complex attributes of CEOs, aiming to deepen the understanding of their role in advocating for ESG principles. Employing a random effects model with robust standard errors, this research scrutinizes data from Malaysian family firms between 2018 and 2022. Findings reveal that CEO tenure, experience, and board interlocking positively correlate with ESG reporting, enhancing these family firms' sustainability profiles. In contrast, CEO ownership displays a negative correlation with ESG reporting, suggesting a potential conflict between personal ownership interests and broader ESG commitments. This study significantly contributes to the evolving discourse on ESG practices within family firms, highlighting the pivotal influence of distinct CEO attributes on the ESG reporting landscape.

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Corporate board gender diversity and corporate social responsibility reporting in Malaysia

Cited by 35 publications

References 64 publications

Board gender diversity and transparency of environmental, social and governance disclosure: Evidence from Malaysia

Board gender diversity and transparency of environmental, social and governance disclosure: Evidence from Malaysia

Boardroom female participation, intellectual capital efficiency and firm performance in developing countries

Environmental, social, and governance reporting in family firms: The critical role of CEO attributes

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