Purpose This study aims to examine the relationship between board gender diversity and environmental disclosure (ED) in the banking sector. Design/methodology/approach Data pooled from Bloomberg database on 2,116 banks from the period of 2007 to 2016 ends up with 7,951 observations. Panel regression model that include random effects was used to test study hypothesis. Findings The findings showed that when female board members were between 21% and 50%, it had a significant positive effect on the ED disclosure. Furthermore, the results showed that bank located in non-OPEC countries have better gender diversity in their board and greater ED than non-OPEC countries. Moreover, the results demonstrated that the board diversity and ED are better in banks that are located in countries that ranked 26–50 in oil production. Originality/value Although findings of this research clearly discussed the importance of board diversity in enhancing ED, the results of this study give us a crucial signal as a wake-up call for regulators to start considering women quota on board for higher ED.

Purpose This study aims to investigate the moderation role of the percentage of women in the country labour force in the relationship between firm-level governance factors (board size, institutional ownership, ownership concentration, board independence, performance, firm size, firm’s risk and sector) and women on boards (WOBs) in publicly listed firms in Gulf Cooperation Council (GCC) countries. Design/methodology/approach The study relied on a sample of 436 publicly listed firms in 2018 in six GCC countries (Bahrain, Kuwait, Saudi Arabia, Oman, Qatar and the United Arab Emirates). Findings The study concluded that the percentage of women in the country’s labour force has a moderation role in the relationship between board size and WOB, as well as firm market performance and WOBs. However, ownership concentration, firm size, firm risk and firm sector do not affect the percentage of WOB; consequently, the percentage of women in the country’s labour force did not have a moderation role in the relationship between these variables and the percentage of WOBs. Originality/value The study incorporates an institutional level variable which is the percentage of women in the country’s labour force in a firm-level relationship mostly understood by agency theory.

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This paper studies the development in the human resources management training of domestic enterprises (DEs) Vs. multinational subsidiaries (MNSs) under Saudi Vision 2030 was formed in 25 April 2016 by Crown Prince Mohammad bin Salman. Based on the literature MNSs are more rigorous in their training practices. So, the hypotheses were predicted from literature as MNSs are more interested in their training. Findings were confirmed that predicted hypotheses were statistically significant. MNSs utilized more sophisticated training practice. Also, this paper considered the comparative in terms of local Saudi workforce. When MNSs have more local force were found to place more significance on training development . The literature was explored in order to confirm this study is only one in the context of Saudi Arabia. This study was added to understand of HRM practices between two different types of organizations. Furthermore, this study had suggestion for future research.