Women on Boards and Greenhouse Gas Emission Disclosures and Impact on Corporate Reputation

Abstract

The purpose of this research was to investigate the effect of the existence of women on boards on gas emissions disclosure, the influence of gas emissions disclosure on corporate reputation, and to investigate the effect of the existence of women on boards on corporate reputation mediated by gas emissions disclosure. Population used is the whole company public listed in Indonesia Stock Exchange period 2013- 2015. Number of samples are 73 firms each year, was selected by purposive sampling method and using secondary data, i.e. the annual report. The analytical method used is path analysis and hypothesis mediation analysed by using Sobel test. The result of analysis show that the existence of women on boards have positive but not significant effect on gas emission disclosure. While gas emission disclosure have positive and significant effect on corporate reputation. This research also shows that the gas emission disclosure plays a role in mediating the existence of women on boards on corporate reputation, while gas emission disclosure mediate the effect of the existence of women on boards on corporate reputation. The implication is the firms should pay more attention to the company's relationship with the surrounding environment so that the company's image can be improved because the firm’s sustainability are not only determined by the level of profitability, but also they have to combine economic performance, the concentration of social justice, and responsibility towards environmental sustainability.