审视航空公司的环境和社会信息披露：董事会性别多元化是否重要？

IF 13.3 1区管理学 Q1 BUSINESS

Business Strategy and The Environment Pub Date : 2025-08-27 DOI:10.1002/bse.70164

Enoch Opare Mintah, Mahmoud Elmarzouky, Doaa Shohaieb

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引用次数: 0

摘要

本研究调查了董事会性别多样性（BGD）对航空业环境和社会信息披露（ESD）的影响，尽管利益相关者的审查越来越多，但这一领域仍未得到充分探索。我们对2016年至2022年Skytrax全球顶级航空公司的年度报告进行了自动文本分析，以衡量ESD的程度，并研究其与女性董事会代表的关系。结果显示，BGD与ESD之间存在显著的正相关关系，至少需要四名女性董事才能推动披露实践的有意义改进。这些发现扩展了性别社会化理论（GST）和临界质量理论（CMT）的预测，并为政策制定者和航空公司管理者提供了实际意义，包括采用多样性配额和领导力发展举措，以提高公司透明度和问责制。

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Examining Airlines' Environmental and Social Disclosure: Does Board Gender Diversity Matter?

This study investigates the influence of board gender diversity (BGD) on environmental and social disclosure (ESD) within the airline industry, an area that remains underexplored despite increasing stakeholder scrutiny. We apply automated textual analysis to annual reports of Skytrax's top global airlines from 2016 to 2022 to measure the extent of ESD and examine its association with female board representation. The results show a positive and significant relationship between BGD and ESD, with a critical mass of at least four female directors required to drive meaningful improvements in disclosure practices. These findings extend the predictions of gender socialization theory (GST) and critical mass theory (CMT) and offer practical implications for policymakers and airline managers, including the adoption of diversity quotas and leadership development initiatives to enhance corporate transparency and accountability.

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来源期刊

Business Strategy and The Environment Multiple-

CiteScore

22.50

自引率

19.40%

发文量

336

期刊介绍： Business Strategy and the Environment (BSE) is a leading academic journal focused on business strategies for improving the natural environment. It publishes peer-reviewed research on various topics such as systems and standards, environmental performance, disclosure, eco-innovation, corporate environmental management tools, organizations and management, supply chains, circular economy, governance, green finance, industry sectors, and responses to climate change and other contemporary environmental issues. The journal aims to provide original contributions that enhance the understanding of sustainability in business. Its target audience includes academics, practitioners, business managers, and consultants. However, BSE does not accept papers on corporate social responsibility (CSR), as this topic is covered by its sibling journal Corporate Social Responsibility and Environmental Management. The journal is indexed in several databases and collections such as ABI/INFORM Collection, Agricultural & Environmental Science Database, BIOBASE, Emerald Management Reviews, GeoArchive, Environment Index, GEOBASE, INSPEC, Technology Collection, and Web of Science.