Aug 2026· Business Strategy and the Environment· 0 citations· 99 references
Abstract
This study investigates the moderating role of Hofstede's cultural dimensions on the relationship between board gender diversity and corporate environmental performance, including its components (resource use, emissions management, environmental innovations), across publicly listed companies headquartered in 32 developed economies. Through a multilevel random‐effects within–between regression analysis of an unbalanced longitudinal dataset comprising 36,402 firm‐year observations from 2016 to 2024, we decompose board gender diversity into its dynamic and structural components and offer a novel perspective on the association. The results reveal a positive association between board gender diversity and environmental performance that is shaped by cultural context. It is negatively moderated by individualism and uncertainty avoidance and positively moderated by power distance and motivation towards achievement and success. These moderations operate entirely through the dynamic component of board gender diversity rather than through its structural component. Our findings highlight the complex, context‐dependent interplay between national culture and board gender composition in the shaping of environmental outcomes.
This article investigates the impact of BGD on environmental, social and governance (ESG) performance, with a particular focus on how national culture moderates this relationship.
The study relies on a sample of 95 firms across 10 MENA countries, covering the period from 2016 to 2021. We perform our analysis...
Hichaim Sbai, Slimane Ed-dafali, Zahra Adardour et al.· Journal of Accounting Litera...· 1 citation
The extant literature focuses on the role of female directors in managerial opportunism and environmental sustainability. However, the influence of female directors on decision‐making, and whether firms' environmental talk and actions reconcile to reduce the gap between environmental performance and external environm...
M. Atif, Douglas Cumming, Ammar Ali Gull et al.· Business Strategy and the En...· 0 citations
Although the link between gender diversity and corporate sustainability has gained increasing attention, the nature of this relationship and the way in which female leadership influences environmental, social and governance (ESG) practices and firm performance are not well‐understood, especially in emerging and cultu...
E. Al-Matari, Adeeb Alhebri, Nasareldeen Hamed Ahmed Alnor et al.· Corporate Social Responsibil...· 0 citations
Motivated by the growing literature on the role of board gender diversity in shaping firms' outcomes, and by the recent challenges and discussions around accounting quality, this paper proposes to study the extent to which board gender diversity influences accounting quality.
We use a difference-in-differenc...
M. Benlemlih, Jing-Wen Ge· International Journal of Man...· 0 citations
This study examines the persistent gender gap in entrepreneurship endeavour by integrating individual entrepreneurial perceptions with national cultural dimensions across 41 countries. It addresses a high demand for a context-sensitive understanding of how cultural biases and institutional settings influence gendered e...
István Zsombor Hágen, Imran Sarihasan, Jolita Vveinhardt et al.· Ekonomika· 0 citations
Environmental, social, and governance (ESG) investing has grown substantially over the past decade, yet the gender dimensions of this transformation remain fragmented across two largely siloed research streams. This systematic literature review applies the Preferred Reporting Items for Systematic Reviews and Meta Ana...
J. Yongco· Business Strategy and the En...· 0 citations
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