Women on boards and corporate environmental performance in Italian companies: The importance of nomination background

Masi, Sara De; Słomka‐Gołębiowska, Agnieszka; Paci, Andrea

doi:10.1111/beer.12467

Cited by 19 publications

(24 citation statements)

References 90 publications

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“…However, considering the most recent studies on diversity, sustainability, and corporate responsibility, the results are inconclusive. Thus, several studies have found a positive relationship (i.e., Al‐Najjar & Salama, 2022; Beji et al, 2020; De Masi et al, 2022; Elmagrhi et al, 2019; Galletta et al, 2022; García‐Sánchez et al, 2023; Govindan et al, 2021; Issa et al, 2022; Moreno‐Ureba et al, 2022; Provasi & Harasheh, 2020; Rehman et al, 2020; Shoham et al, 2017; Uyar et al, 2021; Wang et al, 2022; Yaseen et al, 2019), while others have observed non‐significant (Ardito et al, 2020; Ajaz et al, 2020; Zaid et al, 2020) and even negative (Bristy et al, 2020; Fakir & Jusoh, 2020; Garcia‐Sanchez, Gallego‐Alvarez, & Zafra‐Gomez, 2021; Loukil et al, 2019; Orazalin & Baydauletov, 2020; Sanan, 2016) relationships, presenting divergences in favor of economic dimensions over social and environmental ones (Nadeem et al, 2020; Nguyen et al, 2021). In addition, there may be a temporary effect that indicates changes in the role that female directors play, in the sense that a change has been observed in the interest they show regarding the adoption of ethical policies and management of the firm's activities (i.e., Monteiro et al, 2021; Nadeem et al, 2017), something that did not occur in previous times (i.e., García‐Sánchez et al 2015; Rodriguez‐Dominguez et al, 2009).…”

Section: Female Directors Social Identity and Incidental Affect: Rese...mentioning

confidence: 99%

Leadership in heels: Women on boards and sustainability in times of COVID‐19

Amorelli

García‐Sánchez

2023

Corp Soc Responsibility Env

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From a business perspective, the health and socio‐economic effects of the COVID‐19 have affected a firm's stakeholders to a different extent, making it necessary for them to develop sustainable initiatives that allow them to meet their needs. Decisions must be made and implemented in a recessionary environment in which companies debate whether it is economically reasonable to promote them and whether they can afford not to do so. In this work, based on the theory of social identity, we argue that these business commitments will have been promoted in companies with boards of directors that have a greater female presence. The results obtained for a sample of 4821 multinationals confirm that the repercussion of incidental affect on the social identity of the in‐group of female directors has partially slowed the setback that business sustainability has suffered due to the pandemic, which is especially important with respect to good governance policies and practices and guaranteeing the social and environmental commitment of previous years. This evidence has important theoretical and practical implications, contributing the current debate on strategic decisions regarding sustainability and the benefits associated with board gender diversity.

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Section: Female Directors Social Identity and Incidental Affect: Rese...mentioning

confidence: 99%

Leadership in heels: Women on boards and sustainability in times of COVID‐19

Amorelli

García‐Sánchez

2023

Corp Soc Responsibility Env

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“…Indeed, according to the agency and the RBV logic, family firms' specific behavior can affect their reporting practices differently. Second, we contribute to the stream on gender diversity in family firms (Campopiano et al, 2019;Martinez Jimenez, 2009;Rovelli et al, 2022) by showing that gender-diverse boards shape family firms' dynamics and behaviors impacting firm outcomes including CSR reporting and ED (Campopiano et al, 2019;De Masi et al, 2022;Samara et al, 2019).…”

Section: Theoretical Contributions and Managerial Implicationsmentioning

confidence: 92%

Family firm status and environmental disclosure: The moderating effect of board gender diversity

Maggi

Gjergji

Vena

et al. 2023

Business Ethics Env & Resp

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Building on agency and resource‐based view theories, this study investigates the level of environmental disclosure (ED) practices of family versus non‐family firms and explores the moderating role of board gender diversity. We test our hypotheses on a 3‐year (2018–2020) panel data sample comprising 324 observations of Italian small‐ and medium‐sized enterprises traded on the Euronext Growth Milan. Findings show that, compared to non‐family firms, companies with a family firm status are characterized by lower levels of ED. Gender diversity on the board, however, moderates this relationship, reducing this gap, to the extent that the family firm status is associated with higher ED when the number of women directors is high enough to constitute a critical mass. We consequently contribute to the studies on family business, corporate governance, and corporate social responsibility.

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“…Rodrigue et al (2013) by noting the evidence to support the latter viewpoint, which suggests that firm governance structures play a symbolic as opposed to a strategic role in disclosing environmental concerns. More recently, various studies have produced mixed results regarding the relationship between a firm governance structures and its carbon disclosures (Bui et al, 2020; De Masi et al, 2022; Gerged, 2021; Karim et al, 2021; Orazalin, 2019; Palea & Drogo, 2020; Velte et al, 2020). Therefore, the current paper contributes to the literature by exploring the relationship of firm governance structures and carbon disclosures in high‐polluting firms.…”

Section: Introductionmentioning

confidence: 99%

Firm governance structures, earnings management, and carbon emission disclosures in Chinese high‐polluting firms

Abbas,

Zhang,

Bilal

et al. 2023

Business Ethics Env & Resp

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This study examines the influence of firm governance structures (board size, independence, CEO duality, director share ownership, and board meeting frequency) in relation to carbon emission disclosures by high‐polluting Chinses firms. In addition, the study further examined the moderating role of earnings management on this relationship. In line with stakeholder and agency theories, our study identified that the large and independent boards exercise and demonstrate a higher degree of carbon emission disclosures. However, CEO duality and director share ownership are associated with lower carbon emission disclosures. In addition, the study determined that higher earnings management results in a reduced level of carbon emission disclosures. Lastly, a firm earnings management strategy moderates the relationship between a firm governance structure and its carbon emission disclosures. The findings from the study are consistent with multiple econometric models and variables. The findings from the study contribute to the literature in the areas of firm corporate governance and carbon emission disclosures by documenting the moderating role of earnings management, which is not evident in previous studies; provide an enhanced perspective on the implications for firms, regulators, policymakers, and stakeholders who have an interest in reducing carbon emissions and advancing climate change mitigation goals in line with UN's Sustainable Development Goal (SDG) 7: climate action, and zero emissions goal by 2050.

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Women on boards and corporate environmental performance in Italian companies: The importance of nomination background

Cited by 19 publications

References 90 publications

Leadership in heels: Women on boards and sustainability in times of COVID‐19

Leadership in heels: Women on boards and sustainability in times of COVID‐19

Family firm status and environmental disclosure: The moderating effect of board gender diversity

Firm governance structures, earnings management, and carbon emission disclosures in Chinese high‐polluting firms

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