Does the presence of an environmental committee strengthen the impact of board gender diversity on corporate environmental disclosure? Evidence from sub-Saharan Africa

Ali Meftah Gerged, Aruoriwo Marian Chijoke-Mgbame, Renata Konadu, Christopher Cowton

Research output: Contribution to journalArticlepeer-review

Abstract

This study examines the relationship between board gender diversity, the presence of environmental committees and corporate environmental disclosure (CED). Using 1130 firm-year observations of 113 firms listed across five Sub-Saharan Africa (SSA) stock markets from 2010 to 2019, we find that the extent of CED in SSA is low compared with developed countries. However, panel quantile regression analysis reveals that the presence of women directors is positively associated with CED, and the relationship is contingent on the presence of an environmental committee. The study makes three principal contributions: it adds to the limited literature on the relationship between board gender diversity and CED, where virtually all previous studies have been conducted in developed countries; it is the first to examine the direct relationship between environmental committees and CED in the developing world; and, most importantly, it is the first study to examine the possible moderating influence of environmental committees.
Original languageEnglish
Number of pages17
JournalBusiness Strategy and the Environment
Early online date22 Sep 2022
DOIs
Publication statusE-pub ahead of print - 22 Sep 2022

Fingerprint

Dive into the research topics of 'Does the presence of an environmental committee strengthen the impact of board gender diversity on corporate environmental disclosure? Evidence from sub-Saharan Africa'. Together they form a unique fingerprint.

Cite this