Does Board Diversity Matter for the Quality of CSR Disclosure? Evidence from the Financial Sector of Pakistan

Purpose – This study aims to examine the influence of board diversity on quality CSR disclosure (QCSR) and propose that this relationship is patterned differently in different contexts nations, due their distinctive characteristics. Design/methodology/approach The resource-based view (RBV) theory used evaluate hypothesized through an empirical investigation 64 Pakistani financial firms, by applying a random-effects regression generalized method moments (GMM).] Findings findings indicate age, gender, educational level, background diversities positively QCSR disclosure. However, nationality, ethnic, tenure have no significant with results were further checked robust sensitivity analysis. Originality/value Using RBV theory, paper provides additional contribution concerning role played firm's strategic performance, particularly article contributes literature finding there unanimous rule for supporting CSR, unique characteristics jurisdictions institutional contexts.