Board gender diversity and ESG disclosure: evidence from the USA
By Riadh Manita, Maria-Giuseppina Bruna, R. Dang, L. Houanti. 2018
445 citations recorded by the source corpus.
Subfields: Accounting, Gender Studies, Strategy and Management
View Paper: https://www.semanticscholar.org/paper/eb3e625bc1e41899254c5328adfbc6e61351d709
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In Accounting
In Strategy and Management
Citations in the corpus
- Impact of Environmental, Social, and Governance Information on Economic Performance: Evidence of a Corporate ‘Sustainability Advantage’ from Europe (2019, background): “[72] found no significant relationship between management gender diversity and ESG disclosure.”
- Composition and Activity of the Board of Directors: Impact on ESG Performance in the Banking System (2018, methodology): “Partial confirmation of the critical mass theory is provided by Manita et al. [52]: the authors show that the relationship between board gender diversity and ESG disclosure is not statistically significant below a level of three female directors, even though on the whole, they do not find significant…”