Women on boards and greenhouse gas emission disclosures

dc.contributor.author	Hollindale, J.
dc.contributor.author	Kent, P.
dc.contributor.author	Routledge, J.
dc.contributor.author	Chapple, L.
dc.contributor.editor	Smith, T.
dc.date.issued	2017
dc.description.abstract	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.
dc.description.statementofresponsibility	Janice Hollindale, Pamela Kent, James Routledge, Larelle Chapple
dc.identifier.citation	Accounting and Finance, 2017; 59(1):277-308
dc.identifier.doi	10.1111/acfi.12258
dc.identifier.issn	0810-5391
dc.identifier.issn	1467-629X
dc.identifier.orcid	Kent, P. [0000-0003-3034-8051]
dc.identifier.uri	http://hdl.handle.net/2440/111676
dc.language.iso	en
dc.publisher	Wiley-Blackwell
dc.rights	© 2017 AFAANZ
dc.source.uri	https://doi.org/10.1111/acfi.12258
dc.subject	Women; boards; greenhouse; gases
dc.title	Women on boards and greenhouse gas emission disclosures
dc.type	Journal article
pubs.publication-status	Published

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