“…Several recent studies examine the disclosure of sustainability reports related to corporate governance mechanisms such as diversity, attributes, and board composition (Haji, 2013;Alazzani et al, 2017;Ahmad et al, 2018;Bakar et al, 2019;Moses et al, 2020), and ownership structure (Zainal, 2017). Other studies have focused on the relationship between board gender diversity and sustainability disclosure (Ahmad et al, 2018;Al-Shaer & Zaman, 2016;Alazzani et al, 2017;Anazonwu et al, 2018;Arayssi, 2016;Bakar et al, 2019;Buallay, 2019a;Handajani et al, 2014;Moses et al, 2020;Mungai et al, 2020;Shamil et al, 2014;Zhuang et al, 2018). Some previous studies stated that board gender diversity positively affects sustainability disclosure, but on the contrary, there are also research findings which state that there is no significant relationship between those variables (Ahmad et al, 2018;Handajani et al, 2014;Shamil et al, 2014;Zhuang et al, 2018).…”