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Women on boards and greenhouse gas emission disclosures
Author(s) -
Hollindale Janice,
Kent Pamela,
Routledge James,
Chapple Larelle
Publication year - 2019
Publication title -
accounting and finance
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.645
H-Index - 49
eISSN - 1467-629X
pISSN - 0810-5391
DOI - 10.1111/acfi.12258
Subject(s) - greenhouse gas , accounting , business , sustainability reporting , sustainability , quality (philosophy) , capital (architecture) , corporate social responsibility , natural resource economics , economics , political science , public relations , history , ecology , philosophy , archaeology , epistemology , biology
Abstract We apply institutional and board capital theory to examine whether women on boards are associated with disclosure and quality of corporate greenhouse gas (GHG) emissions related reporting. We examine the research problem in Australia in a period when no requirements existed for listed companies to appoint female directors or to report GHG emissions. This environment allows us to examine the association between women on boards and GHG emissions related disclosure in annual and sustainability reports in a voluntary setting. We find that companies with multiple female directors make GHG emissions related disclosures that are of higher quality.