董事会性别多元化改革与企业碳排放

Board gender diversity reform and corporate carbon emissions

Journal of Corporate Finance · 2024
被引 52 · 同刊同年前 4%
人大 A-ABS 4

中文导读

研究了董事会性别多元化改革后女性董事增加对企业碳排放的影响,发现改革后女性董事增多会减少碳排放,尤其在立法改革和集体主义国家中效果更明显,巴黎协定后效果更强。

Abstract

We examine the impact of the increased presence of female board members on corporate carbon emissions. Using the staggered enactment of gender diversity reforms in different countries, we find that an increase in the number of female directors after the reforms leads to a reduction in corporate carbon emissions. This effect is particularly more pronounced when the reform is legislative, and occurs in collectivistic countries. Furthermore, the effect of enhanced female board representation on carbon emission reduction is greater following the Paris Agreement. This study offers valuable insights for policymakers who consider gender diversity reform as a strategy against climate change.

董事会性别多元化改革企业碳排放女性董事巴黎协定