Board gender diversity and environmental disclosure: evidence from the banking sector

IF 1.1 Q3 ECONOMICS

Journal of Chinese Economic and Foreign Trade Studies Pub Date : 2022-07-12 DOI:10.1108/jcefts-08-2021-0046

Amina Buallay, L. Alhalwachi

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引用次数: 4

Abstract

Purpose This study aims to examine the relationship between board gender diversity and environmental disclosure (ED) in the banking sector. Design/methodology/approach Data pooled from Bloomberg database on 2,116 banks from the period of 2007 to 2016 ends up with 7,951 observations. Panel regression model that include random effects was used to test study hypothesis. Findings The findings showed that when female board members were between 21% and 50%, it had a significant positive effect on the ED disclosure. Furthermore, the results showed that bank located in non-OPEC countries have better gender diversity in their board and greater ED than non-OPEC countries. Moreover, the results demonstrated that the board diversity and ED are better in banks that are located in countries that ranked 26–50 in oil production. Originality/value Although findings of this research clearly discussed the importance of board diversity in enhancing ED, the results of this study give us a crucial signal as a wake-up call for regulators to start considering women quota on board for higher ED.

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董事会性别多样性与环境信息披露:来自银行业的证据

目的本研究旨在探讨银行业董事会性别多样性与环境信息披露的关系。设计/方法/方法从彭博数据库中收集了2007年至2016年期间2116家银行的数据，最终得出了7951项观察结果。采用包含随机效应的面板回归模型对研究假设进行检验。研究结果表明，当女性董事会成员比例在21%至50%之间时，对董事会信息披露有显著的积极影响。此外，结果表明，位于非欧佩克国家的银行董事会性别多样性更好，ED高于非欧佩克国家。此外，结果表明，位于石油产量排名26-50位的国家的银行董事会多样性和ED更好。原创性/价值虽然本研究的结果清楚地讨论了董事会多样性对提高董事会董事的重要性，但本研究的结果给我们敲响了一个重要的警钟，提醒监管机构开始考虑董事会中女性董事的比例，以提高董事会董事的比例。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Journal of Chinese Economic and Foreign Trade Studies ECONOMICS-

CiteScore

3.40

自引率

4.20%

发文量

期刊介绍： The Journal of Chinese Economic and Foreign Trade Studies (JCEFTS) negotiates China''s unique position within the international economy, and its interaction across the globe. From a truly international perspective, the journal publishes both qualitative and quantitative research in all areas of Chinese business and foreign trade, technical economics, business environment and business strategy. JCEFTS publishes high quality research papers, viewpoints, conceptual papers, case studies, literature reviews and general views. Emphasis is placed on the publication of articles which seek to link theory with application, or critically analyse real situations in terms of Chinese economics and business in China, with the objective of identifying good practice in these areas and assisting in the development of more appropriate arrangements for addressing crucial issues of Chinese economics and business. Papers accepted for publication will be double–blind peer-reviewed to ensure academic rigour and integrity.