Title : The Effect of Gender Diversity in the Boardroom and Company Growth on Environmental, Social, and Governance Disclosure (ESGD)

Authors :
1. Chrisna Pramono
2. Mohammad Nasih

Department : Accounting

Journal Name : Journal of Accounting and Investment

Types of Journal : S1 or S2 accredited

Keywords : Environmental; Social; Gender; ESGD; Growth

ABSTRACT

Research Aims: This study aims to obtain empirical evidence regarding gender diversity in the boardroom on ESGD (Environmental, Social, and Governance Disclosures). In this case, an entity should not only be profit-oriented but rather carry out a form of corporate social responsibility so that the Company's sustainability is a form of decision-making.
Design/Methodology/Approach: The sample was company listed on the Indonesia stock exchange for 2010-2018. The data obtained were based on the Annual and Sustainability Reports. This study used a quantitative approach with multiple linear analyses, with the help of the software stata 15 program as hypothesis testing.
Research Findings: the results uncovered that gender diversity in the boardroom had a significant and positive effect on environmental, social, and governance disclosures, and company growth strengths their relationships.
Theoretical Contribution/Originity: This Study Attempts to See How The Company's growth in building CSR in Company with Board Diversity. In addition, the results of this study are a discussion of and in line with the theory of legitimacy, upper echelons, and stakeholders.
Practitioner/Policy Implation: The Practical Contribution of this Study is that the placement of people with gender diversity on the Board is Crucial. When the Company recruits a woman to its board, its ESGD Level Will Change.
Research Limitation/Implication: This study was limited to the value of overall disclosure, so it is hoped this future researcher can categorize each environment, social, and governance indicator more broadly.

For details : https://journal.umy.ac.id/index.php/ai/article/view/14402# :~:text=Research%20findings%3A%20The%20results%20uncovered,company%20growth%20strengthened% 20their%20relationship.