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The impact of sustainability (environmental, social, and governance) disclosure and board diversity on firm value: The moderating role of industry sensitivity

Qureshi, Muhammad Azeem ; Kirkerud, Sina ; Theresa, Kim ; Ahsan, Tanveer

Business strategy and the environment, 2020-03, Vol.29 (3), p.1199-1214 [Periódico revisado por pares]

Chichester: Wiley Periodicals Inc

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Título:
The impact of sustainability (environmental, social, and governance) disclosure and board diversity on firm value: The moderating role of industry sensitivity
Autor: Qureshi, Muhammad Azeem ; Kirkerud, Sina ; Theresa, Kim ; Ahsan, Tanveer
Assuntos: Best management practices ; board gender diversity ; Boards ; Business administration ; Companies ; Environmental impact ; ESG ; Females ; Governance ; Humanities and Social Sciences ; Panel data ; Representations ; shareholder theory ; stakeholder theory ; stock prices ; Sustainability ; sustainability disclosure ; Sustainability reporting ; value relevance
É parte de: Business strategy and the environment, 2020-03, Vol.29 (3), p.1199-1214
Descrição: Using a large panel data set comprising 812 listed European firms, this study investigates whether sustainability disclosure (environmental, social, and governance) and female representation on boards affect firm value. We observe a positive impact of sustainability disclosure and board gender diversity on firm value, suggesting that the best management practices, enhanced stakeholder trust, and female representation on boards improve firm value. We observe that the firms in sensitive industries achieve superior social and governance performance. We also observe that the firms with higher female representation on their boards present significantly superior environmental, social, and governance performance. Our results are robust to different firm and country specific control variables and to year‐ and country‐fixed effects.
Editor: Chichester: Wiley Periodicals Inc
Idioma: Inglês

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The impact of sustainability (environmental, social, and governance) disclosure and board diversity on firm value: The moderating role of industry sensitivity

Qureshi, Muhammad Azeem ; Kirkerud, Sina ; Theresa, Kim ; Ahsan, Tanveer

Chichester: Wiley Periodicals Inc

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