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 considered a form of decision-making. Design/Methodology/Approach: The sample was companies 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 STATA 15 software 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 strengthened their relationships.
Theoretical contribution/Originality: This study attempts to see how the company's growth in building CSR in companies 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 implication: 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 that future researchers can categorize each environmental, 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.
