Firm's biodiversity initiatives disclosure and board gender diversity: A multi‐country analysis of corporations operating in EuropeAyman Issa and Mohammad A. A. Zaid Business Strategy and the Environment, 2023, vol. 32, issue 7, 4991-5007 Abstract: Environmental practices, in particular biodiversity protection, are crucial for a business to maintain its market valuation and social license. Grounded in resource dependency theory and upper echelon theory, we test the link between board gender diversity and firm's biodiversity initiatives disclosure. Also, we investigate potential moderating variables such as eco‐innovation, resource consumption reduction, and firm's corporate social responsibility (CSR) awards that could strengthen the link between board gender diversity and corporate biodiversity initiatives disclosure. To empirically test our study's framework, we rely on a sample of non‐financial firms operating in 13 European countries between 2002 and 2021. Our estimation results show that women's presence on boards is positively associated with better disclosure of biodiversity conservation initiatives of a firm. Also, our study suggests that firm's eco‐innovation, resource usage, and CSR awards are important and moderate the board gender diversity and biodiversity conservation disclosure nexus. Our results hold to a battery of sensitivity analyses. Date: 2023 Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:bla:bstrat:v:32:y:2023:i:7:p:4991-5007 Ordering information: This journal article can be ordered from Access Statistics for this article Business Strategy and the Environment is currently edited by Richard Welford More articles in Business Strategy and the Environment from Wiley Blackwell |
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