Board Gender Diversity and Biodiversity Disclosure. A European Analysis Focusing on the Mediating Effect of Environmental Trainings and Partnerships
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Master's Thesis from the year 2023 in the subject Business economics - Business Management, Corporate Governance, grade: 2,7, Leuphana Universität Lüneburg, language: English, abstract: Recent events such as the 15th Conference of Parties (COP15) and the European Green Deal have brought biodiversity issues to the forefront of international and European agendas, with increasing pressure on companies to improve their disclosure and performance related to biodiversity. With growing focus on the relationship between board gender diversity (BGD) and environmental performance, this study investiga...
Master's Thesis from the year 2023 in the subject Business economics - Business Management, Corporate Governance, grade: 2,7, Leuphana Universität Lüneburg, language: English, abstract: Recent events such as the 15th Conference of Parties (COP15) and the European Green Deal have brought biodiversity issues to the forefront of international and European agendas, with increasing pressure on companies to improve their disclosure and performance related to biodiversity. With growing focus on the relationship between board gender diversity (BGD) and environmental performance, this study investigates the effect of BGD on biodiversity disclosure (BD). This research explores the relationship between BGD and BD by analysing a sample of 2,793 firm-year observations from European non-financial companies listed on the European STOXX600 index from 2009 to 2020. A three-way fixed-effects ordered logistic regression model was employed, incorporating legitimacy and critical mass theory. The results demonstrate a positive association between BGD and BD, with a stronger relationship for companies in exploitative industries. However, there was no support found for the critical mass theory, and no mediating effect of environmental trainings or partnerships was detected. These findings highlight the importance of gender diversity in promoting sensitivity to societal and institutional concerns, as well as the need for increased transparency and accountability in companies' reporting and actions related to biodiversity. The study's implications call for companies to take proactive measures in promoting diversity and sustainability to meet growing regulatory and stakeholder demands.
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