Gender diversity and SDG disclosure: the mediating role of the sustainability committee

PurposeThe study examines the association between board gender diversity and Sustainable Development Goal (SDG) disclosure from an international and longitudinal perspective. It also investigates the role of the Sustainability Committee (SC) as a possible factor that can mediate the relationship bet...

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Veröffentlicht in:	Journal of applied accounting research 2024-01, Vol.25 (1), p.171-193
Hauptverfasser:	Zampone, Giovanni, Nicolò, Giuseppe, Sannino, Giuseppe, De Iorio, Serena
Format:	Artikel
Sprache:	eng
Schlagworte:	Accountability Boards of directors Business models Corporate governance Disclosure Gender Legitimacy Social responsibility Sustainability reporting Sustainable development Transparency
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