Female representation on boards of directors and environmental disclosure
Evidence of the Brazilian GHG protocol program
Bibliographic Data
| ID | 12920686 |
|---|---|
| Authors | Sarah Amaral Fabrício (0000-0002-5078-8743, Universidade Federal de Santa Catarina, corresponding author), Denize Demarche Minatti Ferreira (0000-0002-4661-9672, Universidade Federal de Santa Catarina), Suliani Rover (0000-0001-8612-2938, Universidade Federal de Santa Catarina) |
| Year | 2022 |
| Volume | 37 |
| Issue | 5 |
| Pages | 619-637 |
| Publication date | 2022-04-08 |
| Peer Reviewed | Yes |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | Gender in Management An International Journal (JOURNAL) |
| Journal identifiers | ISSN: 1754-2413 • E-ISSN: 1754-2421 |
| Publisher | Emerald Publishing Limited (PUBLISHER • GB) |
| DOI | 10.1108/gm-07-2020-0212 |
| OpenAlex | W4224222469 |
| Language | EN |
| References cited | 34 |
Purpose This study aims to identify a relationship between the presence of women on the board of directors (BOD) of Brazilian companies and the firms’ disclosure and participation in projects or initiatives to reduce greenhouse gas (GHG) emissions. Design/methodology/approach The research used an adaptation of the model by Ben-Amar et al. (2017), added two other gender variables and analyzed a sample of 42 companies listed on the Brazilian stock exchange that participate in the Brazilian GHG protocol program. As for the models with the variables of interest, the most significant was the female percentage, Blau’s index, the dummy of female presence, the number of women on BOD, total years with the woman on board and the number of committees the board women were. Findings The results for the sample showed that women were present on the BOD 475 times, against a male presence of 4,538 times. Empirical evidence confirms the research hypothesis that there is a positive relationship between the presence of women on the BOD and the likelihood of participation in the Brazilian GHG protocol program. Research limitations/implications The fact that few companies are listed on Brasil, Bolsa and Balcão and participate in the Brazilian GHG protocol program. Therefore, the impact of these findings may be reduced when compared with countries presenting more listed companies that have joined this type of program to diminish GHG emissions. Originality/value This study contributes to the literature on accounting, discussing carbon accounting in the field of environmental accounting and emphasizing that climate change-related risks greatly influence business and corporate assets. According to an article published by the World Resources Institute Brasil (2019), Brazil is the seventh country with the highest GHG emissions in the world
Business · Carbon accounting · Carbon stock · Climate change · Empirical evidence · Greenhouse gas · Kyoto Protocol · Originality · Protocol (science · Sample (material · Social science · Sociology · Stock exchange · Corporate Social Responsibility Reporting · Environmental Sustainability in Business · Gender Diversity and Inequality · Medicine · Accounting · Finance
Women in the boardroom and their impact on governance and performance☆
Board Gender Diversity and Corporate Response to Sustainability Initiatives
Gender diversity, board independence, environmental committee and greenhouse gas disclosure
Female Directors and Earnings Quality
Does board gender diversity improve the informativeness of stock prices?
Gender Diversity in the Boardroom and Firm Financial Performance
| Citation velocity | historical |
|---|---|
| Highly cited | No |