| DO CRITICAL MASS OF FEMALES ON BODS ENGAGE MORE IN CORPORATE ENVIRONMENTAL RESPONSIBILITY DISCLOSURE? EVIDENCE FROM CHINA |
Received:October 15, 2017 Revised:October 15, 2017 |
Key Words: corporate environmental responsibility, critical mass of females on board of directors, disclosure quality, disclosure speed, religion |
| Author Name | Affiliation | | Mijia Gong* | Xi'an Jiaotong University |
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Abstract: |
| Although prior researches concentrate on female representation on board of directors (BODs) and corporate social responsibility (CSR), little is known about their impact on corporate environmental responsibility (CER). Drawing on critical mass theory, this study examines how critical mass of females on BODs influence CER disclosure. Based on the sample of Chinese listed firms during 2010—2016, we find firms with critical mass of at least three females on BODs engage more in CER disclosure, embodied in both high quality and rapid adoption. Furthermore, religion positively moderate this relationship. The findings are valuable for policy makers to increase CER disclosure. |
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