Corporate social and environmental disclosure as a sustainable development tool provided by board sub‐committees: Do women directors play a relevant moderating role?

The aim of this research is to examine the impact three audit committee characteristics on corporate social and environmental responsibility (CSR) disclosure: existence an committee, independence, financial expertise. Moreover, analyzes moderating effect board gender diversity between these committees' attributes CSR reporting. results analyzing 13,178 firm-year observations non-financial companies show that presence expertise are positively associated with disclosure. However, a higher proportion non-executive directors in committees has negative disclosure information. These findings suggest some features play important role ensuring reporting environmental, social, economic Our evidence also indicates female boards increases positive expert membership disclosure, while women moderate any percentage independent by increasing latter. In addition, information reducing