ORIGINAL RESEARCH
Does Board Gender Diversity Improve Environmental Disclosure of Multinational Corporations? A Cross-Cultural Analysis
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1
School of Business, Western Sydney University, 169 Macquarie street, Parramatta, NSW 2150, Australia
 
2
School of Economics and Management, Southeast University, No. 2 SEU Road, Jiangning District, Nanjing, Jiangsu Province, 211189, China
 
 
Submission date: 2022-02-13
 
 
Final revision date: 2022-04-08
 
 
Acceptance date: 2022-04-10
 
 
Online publication date: 2022-06-09
 
 
Publication date: 2022-09-01
 
 
Corresponding author
Yu Song   

School of Economics and Management, Southeast University, China
 
 
Pol. J. Environ. Stud. 2022;31(5):4239-4257
 
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ABSTRACT
The relationship between board gender diversity and environmental disclosure has received considerable scholarly attention. However, the influence of national cultural dimensions on this relationship has not been extensively studied. Therefore, we investigate the data of multinational corporations (MNCs) to examine the relationship between board gender diversity and the environmental disclosure of MNCs, and the moderating effect of national culture. We find that (1) board gender diversity positively affects the environmental disclosure of MNCs, and (2) power distance, individualism, masculinity, and uncertainty avoidance negatively moderate this relationship and show how board members’ gender differences influence the board’s stakeholder management, as well as the effects of national cultures. We offer suggestions for policymakers to improve corporate environmental responsibility when formulating related policies by considering board gender diversity and national culture. We also provide suggestions for MNCs on ways to promote the positive effects of female directors and national cultural characteristics to maintain corporate reputation.
eISSN:2083-5906
ISSN:1230-1485
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