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.
CONFLICT OF INTEREST
The authors declare that they have no known competing financial interests or personal relationships that could have appeared to influence the work reported in this paper.
 
CITATIONS (6):
1.
Board gender diversity, national culture, and water disclosure of multinational corporations
Xuhui Peng, Yi-Chen Lan, Jingduan Li, Hanlu Fan
Applied Economics
 
2.
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Xuhui Peng, Jingduan Li, Qingliang Tang, Yi‐Chen Lan, Xinjian Cui
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3.
Gender Issues in the Sustainable Development Era
Patrizia Pastore, Silvia Tommaso
 
4.
Corporate gender diversity and carbon reduction: the moderating effect of national culture
Xuhui Peng, Jingduan Li, Yi Liu, Qingliang Tang, Yi-Chen Lan
Applied Economics
 
5.
Study on Multinational Corporations and the Guarantee of Equal Rights for Women in Employment
Guangran Mi
BCP Social Sciences & Humanities
 
6.
Detecting Greenwashing Behaviour in Decarbonization Performance
Jingduan Li, Xuhui Peng, Jie Gao, Qingliang Tang
Accounting & Finance
 
eISSN:2083-5906
ISSN:1230-1485
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