迈向可持续发展：领导力中的性别多样性、绿色创新和ESG信息披露

IF 13.3 1区管理学 Q1 BUSINESS

Business Strategy and The Environment Pub Date : 2025-09-11 DOI:10.1002/bse.70181

Ahmad Yuosef Alodat, Siwei Dong

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引用次数: 0

摘要

本研究考察了绿色创新在欧洲国家领导性别多样性（GDL）与ESG披露之间的中介作用。本研究分析了2013年至2022年在欧洲市场上市的非金融公司的数据。检验了绿色创新中介作用的间接影响，并考察了GDL对ESG披露的直接影响。研究结果表明，GDL对ESG披露有显著的正向影响。此外，研究发现绿色创新在GDL与ESG披露之间起中介作用。本研究是早期研究GDL对ESG间接影响的研究之一。借鉴上层利益相关者理论和资源依赖理论，探讨了GDL中绿色创新对ESG披露的中介关系。

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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Toward Sustainable Development: Gender Diversity in Leadership, Green Innovation, and ESG Disclosure

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.

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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.