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

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 : Akuntansi

Journal Name : Journal of Accounting and Investment

Kinds of Journal : Terakreditasi S1 atau S2

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 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 strengthened their relationship.
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.