Abstract

This study systematically analyzes the relationship between the percentage of female directors and ESG score using A-share listed companies from 2010 to 2021 as the research sample. The results show that the percentage of female directors is positively related to ESG score, green innovation plays a mediating role, and media attention plays a significant positive moderating role. Further research suggests that a higher percentage of female directors on boards with educational backgrounds, legal backgrounds, and independent directorships are associated with higher ESG score. The results of heterogeneity analysis indicates that the promotion effect of increasing the percentage of female directors on corporate ESG score is more significant in the separation of two positions and non-state-owned enterprises.

Full Text
Published version (Free)

Talk to us

Join us for a 30 min session where you can share your feedback and ask us any queries you have

Schedule a call