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
AuthorsMuniandy, Balachandran, Ali, Muhammad, Huang, Haiyan and Obeng, Victoria
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.

Year2023
JournalJournal of Accounting and Public Policy
Journal citation42 (3), p. Article 107066
PublisherElsevier Inc.
ISSN0278-4254
Digital Object Identifier (DOI)https://doi.org/10.1016/j.jaccpubpol.2023.107066
Scopus EID2-s2.0-85147226139
Page range1-26
Publisher's version
License
All rights reserved
File Access Level
Controlled
Output statusPublished
Publication dates
Online30 Jan 2023
Publication process dates
Deposited15 Nov 2023
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