Does gender diversity moderate the relationship between CSR committees and Sustainable Development Goals disclosure? Evidence from Latin American companies

Purpose This study aims to investigate the association between presence of a corporate social responsibility (CSR) committee and Sustainable Development Goals (SDGs) disclosure, as well moderating role gender diversity in this relation. Design/methodology/approach The sample consists 897 annual observations from 238 firms Argentina, Brazil, Chile, Colombia, Mexico Peru for 2018–2020. data were collected Refinitiv database. proposed model hypotheses tested using feasible generalized least squares estimation technique with heteroscedasticity panel-specific AR1 autocorrelation. Findings results reveal that CSR committees positively influences SDGs. Gender moderates relationship Leverage firm size also impact On other hand, board CEO duality negatively affect SDGs disclosure. Research limitations/implications extends scope stakeholder theory by suggesting enable better its stakeholders. Practical implications findings support policymakers managers improving sustainability In addition, demonstrate importance meet stakeholders' demands. Social demonstrates how can improve issues through committees. Originality/value To best authors’ knowledge, complements previous literature being first examine effect on disclosure Latin American context.