“…Conversely, Cucari et al (2018) show that gender diversity on boards is negatively correlated with CSR disclosure, and Khan (2010) does not find any significant effect. However, the general opinion in the literature is that women demand higher levels of sustainability (Calabrese, Costa, & Rosati, 2016;Lämsä, Vehkaperä, Puttonen, & Pesonen, 2008;Rosati, Costa, Calabrese, & Pedersen, 2018) and are more prone to use moral reasoning and to behave ethically, especially in situations where behavior is not delineated by any clear organizational policy (Smith & Rogers, 2000). Therefore, we posit that H 3a .…”