所属栏目:公司金融/公司治理

Do Boards Practice What They Preach on Nonfinancial Disclosure? Evidence from China on Corporate Water Information Disclosures
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发布日期:2024年05月08日 上次修订日期:2024年05月08日

摘要

Purpose – This study aims to examine whether and how gender diversity on corporate boards is associated with voluntary nonfinancial disclosures, particularly water disclosures. Design/methodology/approach – This study uses corporate water information disclosure data from Chinese listed firms between 2010 and 2018 to conductregression analyses to examine the association between female directors and water information disclosure. Findings – Empirical results show that female directors have a significantly positive association with corporate water information disclosure. Additionally, internal industry water sensitivity of firms moderates this significant relationship. Originality/value – This study determined that female directors can promote not only water disclosure but also positive corporate water performance, reflecting the consistency of words and deeds of female directors in voluntary nonfinancial disclosures.
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Chengyun Liu; Kun Su; Miaomiao Zhang Do Boards Practice What They Preach on Nonfinancial Disclosure? Evidence from China on Corporate Water Information Disclosures (2024年05月08日) https://www.cfrn.com.cn/lw/15675.html

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