Board Gender Diversity and Sustainability Reporting Quality

Journal of Contemporary Accounting and Economics, 2106, 12: 210-222.

Posted: 2 Feb 2018

See all articles by Habiba Al-Shaer

Habiba Al-Shaer

Newcastle University Business School

Mahbub Zaman

Hull University Business School

Date Written: July 13, 2016

Abstract

Based on the notion that a diverse board will take a more balanced view and pay greater attention to social responsibility and stakeholder concerns, this paper examines the effect of board gender diversity, measured using a range of proxies, on sustainability reporting quality. After controlling for corporate governance as well as firm reporting incentives, reporting behaviour and reporting environment, we find that gender diverse boards are associated with higher quality sustainability reports and independent female directors have greater effect on sustainability reporting quality than female directors. Our findings have implications for policy formulation and provide evidence for a softer ‘comply or explain’ (as opposed to quota based) approach to encourage board gender diversity and its effects on sustainability reporting quality.

Keywords: Boards, Diversity, Gender, Sustainability reporting

Suggested Citation

Al-Shaer, Habiba and Zaman, Mahbub, Board Gender Diversity and Sustainability Reporting Quality (July 13, 2016). Journal of Contemporary Accounting and Economics, 2106, 12: 210-222.. Available at SSRN: https://ssrn.com/abstract=3109246

Habiba Al-Shaer

Newcastle University Business School ( email )

Department of Accounting and Finance
5 Barrack Road
Newcastle, NE1 4SE
United Kingdom

Mahbub Zaman (Contact Author)

Hull University Business School ( email )

Hull, HU6 7RX
United Kingdom

HOME PAGE: http://www.mahbubzaman.com

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