Board gender composition and waste management: Cross-country evidence
نویسندگان
چکیده
Extant literature on board gender diversity focuses the main pillars of sustainability while ignoring important subdimension – waste management. Using a sample 8365 firm-year observations for period 2002–2017 from 37 countries, we provide novel empirical evidence that significantly reduces (increases) generation (waste recycling) in firms. We also note impact is significant with two or more female directors and primarily driven by directors’ independence. Moreover, relationship moderated masculinity dimension national culture sustainable compensation policies. Our analysis shows management activities gender-diverse boards accompany better financial performance. findings are robust to several identification strategies estimation techniques. study provides new insights into governance–sustainability nexus presents policy implications regulators across countries. • Examines (BGD) activities. BGD negatively (positively) affects recycling). The mainly their BGD-waste Waste
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ژورنال
عنوان ژورنال: British Accounting Review
سال: 2023
ISSN: ['0890-8389', '1095-8347']
DOI: https://doi.org/10.1016/j.bar.2022.101097