女性董事、利益相关者导向与ESG披露：来自旅游业和运输业的证据

IF 13.3 1区管理学 Q1 BUSINESS

Business Strategy and The Environment Pub Date : 2025-09-03 DOI:10.1002/bse.70174

Akrum Helfaya, Phuong Bui, Ahmed Aboud

{"title":"女性董事、利益相关者导向与ESG披露：来自旅游业和运输业的证据","authors":"Akrum Helfaya, Phuong Bui, Ahmed Aboud","doi":"10.1002/bse.70174","DOIUrl":null,"url":null,"abstract":"In the tourism and transportation (T&T) industries, female directors' contributions are undervalued despite the strong emphasis on board gender diversity in management research. We investigate whether the impact of multiple board gender diversity measures on environmental, social, and governance (ESG) practices varies between shareholder‐ and stakeholder‐oriented countries and between T&T industries, drawing on insights from both managerial and psychological perspectives. Using an international sample of 790 firm‐year observations representing 79 listed firms from 16 countries, we find that gender diversity is positively associated with ESG disclosure practices, and this relationship is more pronounced in shareholder‐oriented countries and the transportation sector. These insights culminate in an integrated theoretical framework that challenges traditional governance paradigms and highlights the essential role of board gender diversity in fostering sustainability. By emphasizing the contributions of female leadership to ESG disclosure practices, this research offers valuable policy implications and practical strategies for enhancing gender diversity within T&T industries.","PeriodicalId":9518,"journal":{"name":"Business Strategy and The Environment","volume":"122 1","pages":""},"PeriodicalIF":13.3000,"publicationDate":"2025-09-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Females on Board, Stakeholder Orientation, and ESG Disclosure: An Evidence From the Tourism and Transportation Industries\",\"authors\":\"Akrum Helfaya, Phuong Bui, Ahmed Aboud\",\"doi\":\"10.1002/bse.70174\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"In the tourism and transportation (T&T) industries, female directors' contributions are undervalued despite the strong emphasis on board gender diversity in management research. We investigate whether the impact of multiple board gender diversity measures on environmental, social, and governance (ESG) practices varies between shareholder‐ and stakeholder‐oriented countries and between T&T industries, drawing on insights from both managerial and psychological perspectives. Using an international sample of 790 firm‐year observations representing 79 listed firms from 16 countries, we find that gender diversity is positively associated with ESG disclosure practices, and this relationship is more pronounced in shareholder‐oriented countries and the transportation sector. These insights culminate in an integrated theoretical framework that challenges traditional governance paradigms and highlights the essential role of board gender diversity in fostering sustainability. By emphasizing the contributions of female leadership to ESG disclosure practices, this research offers valuable policy implications and practical strategies for enhancing gender diversity within T&T industries.\",\"PeriodicalId\":9518,\"journal\":{\"name\":\"Business Strategy and The Environment\",\"volume\":\"122 1\",\"pages\":\"\"},\"PeriodicalIF\":13.3000,\"publicationDate\":\"2025-09-03\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Business Strategy and The Environment\",\"FirstCategoryId\":\"91\",\"ListUrlMain\":\"https://doi.org/10.1002/bse.70174\",\"RegionNum\":1,\"RegionCategory\":\"管理学\",\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q1\",\"JCRName\":\"BUSINESS\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Business Strategy and The Environment","FirstCategoryId":"91","ListUrlMain":"https://doi.org/10.1002/bse.70174","RegionNum":1,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q1","JCRName":"BUSINESS","Score":null,"Total":0}

引用次数: 0

摘要

在旅游和交通（T&；T）行业，尽管在管理研究中非常强调董事会性别多样性，但女性董事的贡献被低估了。我们从管理和心理学的角度出发，研究了董事会性别多元化措施对环境、社会和治理（ESG）实践的影响在股东导向和利益相关者导向的国家之间以及在科技行业之间是否存在差异。利用来自16个国家的79家上市公司的790家公司年度观察的国际样本，我们发现性别多样性与ESG披露实践呈正相关，这种关系在股东导向的国家和运输行业更为明显。这些见解最终形成了一个完整的理论框架，挑战了传统的治理范式，并强调了董事会性别多样性在促进可持续性方面的重要作用。通过强调女性领导对ESG披露实践的贡献，本研究为提高科技行业的性别多样性提供了有价值的政策启示和实用策略。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

查看原文本刊更多论文

Females on Board, Stakeholder Orientation, and ESG Disclosure: An Evidence From the Tourism and Transportation Industries

In the tourism and transportation (T&T) industries, female directors' contributions are undervalued despite the strong emphasis on board gender diversity in management research. We investigate whether the impact of multiple board gender diversity measures on environmental, social, and governance (ESG) practices varies between shareholder‐ and stakeholder‐oriented countries and between T&T industries, drawing on insights from both managerial and psychological perspectives. Using an international sample of 790 firm‐year observations representing 79 listed firms from 16 countries, we find that gender diversity is positively associated with ESG disclosure practices, and this relationship is more pronounced in shareholder‐oriented countries and the transportation sector. These insights culminate in an integrated theoretical framework that challenges traditional governance paradigms and highlights the essential role of board gender diversity in fostering sustainability. By emphasizing the contributions of female leadership to ESG disclosure practices, this research offers valuable policy implications and practical strategies for enhancing gender diversity within T&T industries.

求助全文

通过发布文献求助，成功后即可免费获取论文全文。去求助

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.