文献类型：期刊文献

英文题名：Board Gender Diversity and Carbon Proactivity: The Influence of Cultural Factors

作者：Wang H. Tang Q. Guo T.

通信作者：Guo, T.[3]

机构：[1]Accounting School, Jilin University of Finance and Economics, Changchun, 130117, China;[2]School of Business, Western Sydney University, Sydney, 1797, Australia;[3]Library, Guizhou Institute of Technology, Guiyang, 550003, China

第一机构：Accounting School, Jilin University of Finance and Economics, Changchun, 130117, China

年份：2023

卷号：16

期号：2

外文期刊名：Journal of Risk and Financial Management

收录：Scopus(收录号：2-s2.0-85148753355)

基金：This research was funded by Humanities and Social Sciences Project of Ministry of Education [grant numbers 22YJA790063].

语种：英文

外文关键词：board gender diversity; carbon proactivity; climate change; individualism; indulgence

摘要：Due to inadequate studies, our knowledge of the effect of female directors and national culture on the corporate response to climate change is still limited. To address this gap, the purpose of this paper is to investigate the dynamic relationship between gender diversity on the board of directors and corporate carbon proactivity and how two dimensions of national culture (individualism and indulgence) moderate this relationship. This study focuses on large companies that disclosed carbon-related information via the CDP survey in 2011–2017. Our findings show that gender diversity promotes corporate carbon proactivity. Furthermore, the positive effect of gender diversity on carbon proactivity is weaker when firms are in countries marked by a higher level of individualism and indulgence. As far as we know, this study is the first to explore and document the empirical evidence on the dynamic impact of gender diversity in the corporate governance body and national culture on managers’ climate change behaviors in terms of green proactivity. ? 2023 by the authors.