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  1. Family firm status and environmental disclosure: The moderating effect of board gender diversity.Barbara Maggi, Rafaela Gjergji, Luigi Vena, Salvatore Sciascia & Alessandro Cortesi - 2023 - Business Ethics, the Environment and Responsibility 32 (4):1334-1351.
    Building on agency and resource-based view theories, this study investigates the level of environmental disclosure (ED) practices of family versus non-family firms and explores the moderating role of board gender diversity. We test our hypotheses on a 3-year (2018–2020) panel data sample comprising 324 observations of Italian small- and medium-sized enterprises traded on the Euronext Growth Milan. Findings show that, compared to non-family firms, companies with a family firm status are characterized by lower levels of ED. Gender diversity on the (...)
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  • Women and CSR budgeting and spending: Does ownership enhance their CSR role?Saeed Rabea Baatwah & Effiezal Aswadi Abdul Wahab - 2023 - Business Ethics, the Environment and Responsibility 32 (4):1277-1296.
    We investigate the impact of women shareholders on corporate social responsibility (CSR) and how they interact with women directors to exert a greater influence on CSR activities. Little is known about how women's ownership can enhance their roles in CSR practices. Based on data from Omani-listed firms during 2016–2020 and using CSR budgeting and spending as proxies for CSR activities, firms with women shareholders allocate more CSR budgeting and spend more money on CSR activities. However, we also find that women (...)
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  • Firm governance structures, earnings management, and carbon emission disclosures in Chinese high‐polluting firms.Ali Abbas, Guoqing Zhang, Bilal & Ye Chengang - 2023 - Business Ethics, the Environment and Responsibility 32 (4):1470-1489.
    This study examines the influence of firm governance structures (board size, independence, CEO duality, director share ownership, and board meeting frequency) in relation to carbon emission disclosures by high-polluting Chinses firms. In addition, the study further examined the moderating role of earnings management on this relationship. In line with stakeholder and agency theories, our study identified that the large and independent boards exercise and demonstrate a higher degree of carbon emission disclosures. However, CEO duality and director share ownership are associated (...)
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