In this study, we investigate the effect of board gender diversity on decision to disclose carbon emissions voluntarily. Using an international sample consisting 22,841 firm-year observations from 38 countries for period 2010–2019, determine existence a positive relationship between percentage female directors and disclosure. This evidence supports agency resource dependency theories, as divers...

Disclosure theory argues that better information quality reduces audit risk, by decreasing information asymmetry in the market and consequently, information risk for firms. Extant literature on voluntary disclosure analyzes the relationships between Corporate Social Responsibility (CSR) and audit risk, finding that auditors charge lower fees and issue less going concern opinions to firms with g...