Nexus between corporate environmental disclosures and gender diversity: Interaction effects of board independence
研究了印度上市公司董事会性别多样性对环境信息披露的影响，发现女性董事能提升披露水平，且需达到三位女性董事的临界质量才显著，董事会独立性起调节作用。
Abstract This study examines the impact of gender diversity (GD) in the board of directors on corporate environmental disclosures (ED). It develops an integrative theoretical framework to explore diverse facets of the nexus of GD and ED. Using Indian‐listed firms for a sample period of 2015 to 2021, panel models have been used to validate the theoretical assumptions of the study. The empirical results reveal that women directors improve ED. Moreover, the role of women in driving environmental disclosure becomes evident only after achieving a critical mass of three directors. Our research contributes to the literature using board independence as moderator, for the first time in this context, and it was found that it moderates GD–ED relationship significantly. The findings could be beneficial for policymakers and regulators to recognize how GD is vital to firms to achieve best environmental practices. More initiatives may be deployed to reinforce women's representation in boardrooms for enhancing ED. Our study is one of the foremost studies to examine the impact of board GD on ED based on gender socialization, critical mass, and resource dependency theoretical framework.