Board generational cohorts, gender diversity and corporate environmental and social disclosures : Evidence from China
Journal article
Muniandy, Balachandran, Ali, Muhammad, Huang, Haiyan and Obeng, Victoria. (2023). Board generational cohorts, gender diversity and corporate environmental and social disclosures : Evidence from China. Journal of Accounting and Public Policy. 42(3), p. Article 107066. https://doi.org/10.1016/j.jaccpubpol.2023.107066
Authors | Muniandy, Balachandran, Ali, Muhammad, Huang, Haiyan and Obeng, Victoria |
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Abstract | We examine the association between board generational cohorts and corporate environmental and social disclosure. We find that older board members have a positive association with corporate environmental and social disclosures. In contrast, the moderately younger and youngest board members limit corporate environmental and social disclosures. Our results are robust to potential endogeneity with the use of alternative model specifications, with the youngest board members accounting for a lower level of corporate environmental and social disclosures. Furthermore, we find that the presence of gender diversity on the board moderates the relationship between board generational cohorts and corporate environmental and social disclosures and reporting incentives are important to oldest and youngest board members in their push for environmental and social disclosures. Finally, additional analysis indicates that firms with governmental shareholding are associated with a higher level of corporate environmental and social disclosures as compared to firms without governmental shareholding when board members are moderately young. |
Year | 2023 |
Journal | Journal of Accounting and Public Policy |
Journal citation | 42 (3), p. Article 107066 |
Publisher | Elsevier Inc. |
ISSN | 0278-4254 |
Digital Object Identifier (DOI) | https://doi.org/10.1016/j.jaccpubpol.2023.107066 |
Scopus EID | 2-s2.0-85147226139 |
Page range | 1-26 |
Publisher's version | License All rights reserved File Access Level Controlled |
Output status | Published |
Publication dates | |
Online | 30 Jan 2023 |
Publication process dates | |
Deposited | 15 Nov 2023 |
https://acuresearchbank.acu.edu.au/item/8zz0v/board-generational-cohorts-gender-diversity-and-corporate-environmental-and-social-disclosures-evidence-from-china
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