Board gender diversity and ESG decoupling: Does religiosity matter?

نویسندگان

چکیده

In this paper, we examine the relationship between board gender diversity and environmental, social, governance (ESG) decoupling moderating effect that religiosity has on relationship. We utilise an international sample of 26,176 firm-year observations cover period from 2005 to 2019. Consistent with upper echelon theory socialisation theory, provide evidence firms a more gender-diversified directors tend engage less in ESG decoupling, is pronounced among domiciled countries low level religiosity. also find for greenwashing those operating controversial industry sectors. Our study contributes growing debate offering policy insights regulators policymakers into role reducing unethical managerial behaviour.

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ژورنال

عنوان ژورنال: Business Strategy and The Environment

سال: 2023

ISSN: ['0964-4733', '1099-0836']

DOI: https://doi.org/10.1002/bse.3353