Toward Sustainable Development: Gender Diversity in Leadership, Green Innovation, and ESG Disclosure
研究了欧洲上市公司中领导层性别多样性如何通过绿色创新影响ESG披露，发现性别多样性直接促进ESG披露，且绿色创新起中介作用。
ABSTRACT This study examines the mediating role of green innovation on the link between gender diversity in leadership (GDL) and ESG disclosure in European countries. This study analyzes data from 2013 to 2022 from nonfinancial firms listed on European markets. The indirect impact of the green innovation mediating role was tested, and the direct effect of GDL on ESG disclosure was also examined. The findings indicated that GDL positively and significantly affects ESG disclosure. Additionally, the findings showed that green innovation mediates the association between GDL and ESG disclosure. This study is one of the early studies examining the indirect effect of GDL on ESG. It discusses the mediation relationship using green innovation in GDL on ESG disclosure, drawing from upper stakeholder theory and resource dependence theory.