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.
|Number of pages||32|
|Journal||Accounting and Finance|
|Early online date||12 Jan 2017|
|Publication status||Published - 1 Mar 2019|