Environmental strategy in the global banking industry within the varieties of capitalism approach: The moderating role of gender diversity and board members with specific skills
研究了不同资本主义模式（协调市场经济与自由市场经济）下银行环境信息披露的差异，发现协调市场经济中的银行披露更多环境信息，且女性董事促进披露，但具有特定技能的董事会成员未产生预期影响。
Abstract This research sets out to analyse environmental disclosure in the banking industry by considering the varieties of capitalism framework. This approach is concerned with the way companies interact strategically to resolve coordination issues arising from their operations, and it is supported by prior research. This is a fruitful perspective for exploring the association between country‐level factors and disclosure by firms, such as environmental reporting. This research is based on an international sample of countries operating in coordinated market economies (CMEs) and liberal market economies (LMEs). The results obtained show that financial institutions operating in CME countries are involved in more environmental matters than banks domiciled in LME countries. As regards the moderating variables, the evidence shows that women on the boards of banks in CME countries encourage the reporting of environmental information, as predicted. Nonetheless, and contrary to our expectations, members with specific skills on boards within CME cultures do not favour greater disclosure of environmental information compared with those on boards of banks operating in LME contexts.