Board Gender Diversity and Biodiversity Disclosure. A European Analysis Focusing on the Mediating Effect of Environmental Trainings and Partnerships

Tesis de Máster , 2023 , 55 Páginas , Calificación: 2,7

Economía de las empresas - Administración de empresas, gestión, organización

Recent events such as the 15th Conference of Parties (COP15) and the European Green Deal have brought biodiversity issues to the forefront of international and European agendas, with increasing pressure on companies to improve their disclosure and performance related to biodiversity. With growing focus on the relationship between board gender diversity (BGD) and environmental performance, this study investigates the effect of BGD on biodiversity disclosure (BD).

This research explores the relationship between BGD and BD by analysing a sample of 2,793 firm-year observations from European non-financial companies listed on the European STOXX600 index from 2009 to 2020. A three-way fixed-effects ordered logistic regression model was employed, incorporating legitimacy and critical mass theory. The results demonstrate a positive association between BGD and BD, with a stronger relationship for companies in exploitative industries. However, there was no support found for the critical mass theory, and no mediating effect of environmental trainings or partnerships was detected. These findings highlight the importance of gender diversity in promoting sensitivity to societal and institutional concerns, as well as the need for increased transparency and accountability in companies' reporting and actions related to biodiversity. The study's implications call for companies to take proactive measures in promoting diversity and sustainability to meet growing regulatory and stakeholder demands.

Inhaltsverzeichnis (Table of Contents)

• Abstract
• List of Figures and Tables
• List of abbreviations
• 1 Introduction
• 2 Theoretical and regulatory framework
  • 2.1 Legitimacy and critical mass theory
  • 2.2 Regulatory framework
• 3 Literature overview and hypothesis development
  • 3.1 Background on biodiversity
  • 3.2 Board Gender Diversity and Biodiversity Disclosure
• 4 Research methodology
  • 4.1 Sample
  • 4.2 Dependent variables
  • 4.3 Independent variables
  • 4.4 Mediating variables
  • 4.5 Control variables
  • 4.6 Models
• 5 Results
  • 5.1 Descriptive statistics
  • 5.2 Main results
  • 5.3 Further analysis
  • 5.4 Robustness check
  • 5.5 Endogeneity
• 6 Discussion
  • 6.1 Limitations and recommendations

Zielsetzung und Themenschwerpunkte (Objectives and Key Themes)

This study aims to investigate the relationship between board gender diversity (BGD) and biodiversity disclosure (BD) in European non-financial companies. The research explores this relationship using legitimacy and critical mass theory as theoretical frameworks. The study focuses on the mediating effect of environmental trainings and partnerships.

• The impact of board gender diversity on biodiversity disclosure
• The mediating role of environmental trainings and partnerships in the relationship between board gender diversity and biodiversity disclosure
• The application of legitimacy and critical mass theory to explain the relationship between board gender diversity and biodiversity disclosure
• The implications of the findings for corporate sustainability and regulatory policies
• The need for increased transparency and accountability in companies' reporting and actions related to biodiversity

Zusammenfassung der Kapitel (Chapter Summaries)

• Chapter 1: Introduction This chapter introduces the research topic, outlines the research problem, and provides an overview of the study's scope and objectives.
• Chapter 2: Theoretical and regulatory framework This chapter discusses the theoretical foundations of the study, including legitimacy and critical mass theory, and provides an overview of the regulatory landscape related to biodiversity disclosure.
• Chapter 3: Literature overview and hypothesis development This chapter reviews existing literature on biodiversity disclosure and board gender diversity, providing a theoretical background for the study and developing hypotheses.
• Chapter 4: Research methodology This chapter details the research methodology, including the sample selection, variables, data analysis techniques, and model specifications.
• Chapter 5: Results This chapter presents the results of the data analysis, including descriptive statistics, regression analysis, and further analysis.
• Chapter 6: Discussion This chapter discusses the implications of the findings, limitations of the study, and recommendations for future research.

Schlüsselwörter (Keywords)

The study's key themes and concepts include board gender diversity, biodiversity disclosure, environmental performance, legitimacy theory, critical mass theory, environmental trainings, and environmental partnerships. The study focuses on European non-financial companies and employs a three-way fixed-effects ordered logistic regression model to analyze data from a sample of 2,793 firm-year observations.

• Universidad: Leuphana Universität Lüneburg
• Calificación: 2,7
• Autor: Anonym (Autor)
• Año de publicación: 2023
• Páginas: 55
• No. de catálogo: V1372980
• ISBN (PDF): 9783346907639
• ISBN (Libro): 9783346907646
• Idioma: Inglés
• Etiqueta: biodiversity disclosure, environmental performance, board gender diversity, critical mass, environmental training, environmental partnerships