Powered by OpenAIRE graph
Found an issue? Give us feedback
image/svg+xml Jakob Voss, based on art designer at PLoS, modified by Wikipedia users Nina and Beao Closed Access logo, derived from PLoS Open Access logo. This version with transparent background. http://commons.wikimedia.org/wiki/File:Closed_Access_logo_transparent.svg Jakob Voss, based on art designer at PLoS, modified by Wikipedia users Nina and Beao Corporate Social Res...arrow_drop_down
image/svg+xml Jakob Voss, based on art designer at PLoS, modified by Wikipedia users Nina and Beao Closed Access logo, derived from PLoS Open Access logo. This version with transparent background. http://commons.wikimedia.org/wiki/File:Closed_Access_logo_transparent.svg Jakob Voss, based on art designer at PLoS, modified by Wikipedia users Nina and Beao
Corporate Social Responsibility and Environmental Management
Article . 2025 . Peer-reviewed
License: Wiley Online Library User Agreement
Data sources: Crossref
addClaim

Board Gender Diversity and Carbon Disclosure: The Moderating Role of Board Expertise Diversity

Authors: Kazumi Endo;

Board Gender Diversity and Carbon Disclosure: The Moderating Role of Board Expertise Diversity

Abstract

ABSTRACT Board gender diversity has been a key focus in research on the determinants of sustainability disclosures. However, existing literature often attributes variations in disclosure practices to gender diversity rather than board expertise. This study addresses this gap by examining the moderating effect of board expertise diversity on the relationship between board gender diversity and carbon disclosure. A regression analysis is conducted using a Japanese sample of 2169 firm‐year observations from 2017 to 2023. The results indicate that a higher proportion of female directors significantly enhances carbon disclosure. Although the effect is primarily driven by female outside directors, the interaction between female inside directors and board expertise diversity has a significant positive impact on carbon disclosure. This finding suggests that diverse expertise is essential for fostering meaningful discussions and insights from female inside directors. Therefore, achieving optimal disclosure practices requires a balanced approach to gender and expertise diversity.

Related Organizations
  • BIP!
    Impact byBIP!
    selected citations
    These citations are derived from selected sources.
    This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
    7
    popularity
    This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
    Top 10%
    influence
    This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
    Average
    impulse
    This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
    Top 10%
Powered by OpenAIRE graph
Found an issue? Give us feedback
selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
7
Top 10%
Average
Top 10%
Upload OA version
Are you the author of this publication? Upload your Open Access version to Zenodo!
It’s fast and easy, just two clicks!