Does the presence of an environmental committee strengthen the impact of board gender diversity on corporate environmental disclosure? Evidence from sub‐Saharan Africa

Ali Meftah Gerged; Aruoriwo Marian Chijoke‐Mgbame; Renata Konadu; Christopher J. Cowton

doi:10.1002/bse.3257

journal article Open Access Sep 22, 2022

Does the presence of an environmental committee strengthen the impact of board gender diversity on corporate environmental disclosure? Evidence from sub‐Saharan Africa

Ali Meftah Gerged

Aruoriwo Marian Chijoke‐Mgbame Renata Konadu Christopher J. Cowton

Business Strategy and the Environment Vol. 32 No. 4 pp. 2434-2450 · Wiley

View at Publisher Save 10.1002/bse.3257

Abstract

AbstractThis study examines the relationship between board gender diversity, the presence of environmental committees and corporate environmental disclosure (CED). Using 1130 firm‐year observations of 113 firms listed across five sub‐Saharan Africa (SSA) stock markets from 2010 to 2019, we find that the extent of CED in SSA is low compared with developed countries. However, panel quantile regression analysis reveals that the presence of women directors is positively associated with CED, and the relationship is contingent on the presence of an environmental committee. The study makes three principal contributions: It adds to the limited literature on the relationship between board gender diversity and CED, where virtually all previous studies have been conducted in developed countries; it is the first to examine the direct relationship between environmental committees and CED in the developing world; and, most importantly, it is the first study to examine the possible moderating influence of environmental committees.

Topics

No keywords indexed for this article. Browse by subject →

References

98

[1]

10.1016/j.ememar.2014.10.002

[2]

10.1287/mnsc.1110.1452

[3]

10.1002/smj.940

[4]

10.1108/gm-07-2018-0095

[5]

10.3389/fpsyg.2018.02234

[6]

10.1108/ijaim-09-2019-0108

[7]

10.1016/b978-0-12-824555-2.00013-7

[8]

10.1016/j.jcorpfin.2020.101665

[9]

10.1016/j.gloenvcha.2021.102241

[10]

10.1007/s10997-019-09474-0

[11]

10.1007/s10551-016-3139-1

[12]

Mandatory Environmental Disclosures by Companies Complying with IASs/IFRSs: The Cases of France, Germany, and the UK

Elena M. Barbu, Pascal Dumontier, Niculae Feleagă et al.

The International Journal of Accounting 10.1016/j.intacc.2014.04.003

[13]

Baum C. F.(2013).Quantile regression.http://fmwww.bc.edu/EC-C/S2013/823/EC823.S2013.nn04.slides.pdf(Accessed 22 April 2020).

[14]

The Impact of Board Diversity and Gender Composition on Corporate Social Responsibility and Firm Reputation

Stephen Bear, Noushi Rahman, Corinne Post

Journal of Business Ethics 10.1007/s10551-010-0505-2

[15]

Board Gender Diversity and Corporate Response to Sustainability Initiatives: Evidence from the Carbon Disclosure Project

Walid Ben-Amar, Millicent Chang, Philip McIlkenny

Journal of Business Ethics 10.1007/s10551-015-2759-1

[16]

Bloomberg. (2016).Our bottom line is impact. Available online:https://data.bloomberglp.com/company/sites/28/2017/05/17_0516_Impact-Book_Final.pdf(Accessed on 1 November 2021).

[17]

Initial conditions and moment restrictions in dynamic panel data models

Richard Blundell, Stephen Bond

Journal of Econometrics 10.1016/s0304-4076(98)00009-8

[18]

10.1007/s10551-012-1293-7

[19]

10.1016/j.jimonfin.2017.08.007

[20]

Sustainable development disclosure: Environmental, social, and governance reporting and gender diversity in the audit committee

Francisco Bravo, Nuria Reguera‐Alvarado

Business Strategy and the Environment 10.1002/bse.2258

[21]

10.1016/j.frl.2020.101734

[22]

10.1111/emre.12143

[23]

A simple approach to quantile regression for panel data

Ivan A. Canay

The Econometrics Journal 10.1111/j.1368-423x.2011.00349.x

[24]

10.14453/aabfj.v13i2.2

[25]

10.1016/j.jbankfin.2016.06.013

[26]

10.1002/bse.2421

[27]

THE ECONOMICS OF CORPORATE SOCIAL RESPONSIBILITY: A FIRM‐LEVEL PERSPECTIVE SURVEY

Patricia Crifo, Vanina D. Forget

Journal of Economic Surveys 10.1111/joes.12055

[28]

10.5465/amj.2013.0750

[29]

Measuring firm size in empirical corporate finance

Chongyu Dang, Zhichuan (Frank) Li, Chen Yang

Journal of Banking & Finance 10.1016/j.jbankfin.2017.09.006

[30]

10.1016/j.aos.2005.04.001

[31]

The Role of Board Environmental Committees in Corporate Environmental Performance

Heather R. Dixon-Fowler, Alan E. Ellstrand, Jonathan L. Johnson

Journal of Business Ethics 10.1007/s10551-015-2664-7

[32]

10.1037/0033-2909.129.4.569

[33]

10.1177/0007650317746108

[34]

10.1016/j.cpa.2019.102097

[35]

10.5539/ijef.v4n10p201

[36]

Ezhilarasi G. "The impact of corporate governance attributes on environmental disclosures: Evidence from India" Indian Journal of Corporate Governance (2017)

[37]

Fernandes S. M. "The influence of boards of directors on environmental disclosure" Management Decision (2019)

[38]

10.1002/bse.729

[39]

10.1002/csr.1294

[40]

Factors affecting corporate environmental disclosure in emerging markets: The role of corporate governance structures

Ali Meftah Gerged

Business Strategy and the Environment 10.1002/bse.2642

[41]

10.1002/ijfe.2564

[42]

10.1002/ijfe.2469

[43]

10.1002/bse.2616

[44]

10.1002/bse.2021

[45]

10.1002/bse.2661

[46]

10.1177/00472875221111754

[47]

Giannarakis G. "Determinants of environmental disclosure: Investigating new and conventional corporate governance characteristics" Annals of Operations Research (2019)

[48]

Firms and social responsibility: A review of ESG and CSR research in corporate finance

STUART L. GILLAN, Andrew Koch, Laura T. Starks

Journal of Corporate Finance 10.1016/j.jcorpfin.2021.101889

[49]

10.1016/j.euroecorev.2017.12.003

[50]

10.1002/bse.2007

Showing 50 of 98 references

Cited By

61

AI adoption, ESG disclosure quality and sustainability committee heterogeneity: evidence from Chinese companies

Khwaja Naveed, Muhammad Bilal Farooq · 2025

Meditari Accountancy Research

Board composition and sustainable supply chain management: Environmental committee's role

Abdullah S. Karaman, Hany Elbardan · 2025

International Journal of Production...

Metrics

61

Citations

98

References

Details

Published: Sep 22, 2022
Vol/Issue: 32(4)
Pages: 2434-2450
License: View

Authors

A

Ali Meftah Gerged

Leicester Castle Business School De Montfort University Leicester UK; Faculty of Economics Misurata University Misrata Libya

A

Aruoriwo Marian Chijoke‐Mgbame

Leicester Castle Business School De Montfort University Leicester UK

R

Renata Konadu

Southampton Business School University of Southampton Southampton UK

C

Christopher J. Cowton

Huddersfield Business School University of Huddersfield Huddersfield UK

Cite This Article

Ali Meftah Gerged, Aruoriwo Marian Chijoke‐Mgbame, Renata Konadu, et al. (2022). Does the presence of an environmental committee strengthen the impact of board gender diversity on corporate environmental disclosure? Evidence from sub‐Saharan Africa. Business Strategy and the Environment, 32(4), 2434-2450. https://doi.org/10.1002/bse.3257

Does the presence of an environmental committee strengthen the impact of board gender diversity on corporate environmental disclosure? Evidence from sub‐Saharan Africa

You May Also Like