>This study aims to investigate the effect of board gender diversity on the transparency of environmental, social, and governance (ESG) disclosures in an '/> Board gender diversity and transparency of environmental, social and governance disclosure: Evidence from Malaysia
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首页> 外文期刊>Managerial and decision economics: The international journal of research and progress in management economics >Board gender diversity and transparency of environmental, social and governance disclosure: Evidence from Malaysia
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Board gender diversity and transparency of environmental, social and governance disclosure: Evidence from Malaysia

机译：董事会性别多样性和环境，社会和治理披露透明度：来自马来西亚的证据

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>This study aims to investigate the effect of board gender diversity on the transparency of environmental, social, and governance (ESG) disclosures in an emerging market such as Malaysia. Dataset is comprised of 568 firm‐year observations from 78 firms listed on the Bursa Malaysia. Ordinary least squares regression analysis of the data shows that ESG disclosure scores are significantly improved with the increasing presence of women directors on corporate boards. However, when the individual components are studied, the impact of board gender diversity varies. This study contributes to the limited but growing literature on ESG reporting quality and board gender diversity especially in emerging economies.
机译： >本研究旨在调查董事会性别多样性对马来西亚等新兴市场中的环境，社会和治理（ESG）披露透明度的影响。 DataSet由Bursa Malaysia上市的78家公司组成568家公司的观察。 数据的普通最小二乘因分析数据显示，随着女性董事会的增加，ESG披露分数显着改善了女性董事会的存在。 然而，当研究各个组分时，董事会性别多样性的影响变化。 这项研究有助于有限但在ESG报告质量和董事会性别多样性上尤其是新兴经济体的有限文献。

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