Women on boards and sustainability performance: the moderating roles of national culture—international evidence from the banking sector

This study addresses a research gap in corporate governance and sustainability by examining the influence of women on boards on sustainability performance, with a specific focus on the moderating role of national culture in the banking sector. We analyze data from 641 publicly listed banks across 63...

Full description

Saved in:
Bibliographic Details
Main Authors: Ahmad Fauzan Fathoni, Mamduh M. Hanafi, Eduardus Tandelilin
Format: Article
Language:English
Published: Taylor & Francis Group 2025-12-01
Series:Cogent Business & Management
Subjects:
Online Access:https://www.tandfonline.com/doi/10.1080/23311975.2025.2517245
Tags: Add Tag
No Tags, Be the first to tag this record!
_version_ 1850223342477377536
author Ahmad Fauzan Fathoni
Mamduh M. Hanafi
Eduardus Tandelilin
author_facet Ahmad Fauzan Fathoni
Mamduh M. Hanafi
Eduardus Tandelilin
author_sort Ahmad Fauzan Fathoni
collection DOAJ
description This study addresses a research gap in corporate governance and sustainability by examining the influence of women on boards on sustainability performance, with a specific focus on the moderating role of national culture in the banking sector. We analyze data from 641 publicly listed banks across 63 countries from 2011 to 2023. Employing an unbalanced panel data approach with fixed-effects model and a series of robustness tests, this study finds that WOB significantly impact sustainability performance, particularly when a critical mass is reached. Moreover, the positive effect of WOB is more pronounced in countries with high power distance, collective social values, femininity, low uncertainty avoidance, high long-term orientation, and a restraint-oriented cultural framework. By exploring the moderating role of national culture, this study contributes to the growing literature on gender diversity and sustainability. The findings offer both theoretical and practical insights to enhance sustainability practices in the banking sector. Particularly, they provide valuable guidance for banks, policymakers, and stakeholders on leveraging board gender diversity to improve sustainability outcomes. Additionally, the study highlights the importance of tailoring sustainability strategies to specific cultural contexts, emphasizing the critical role of gender diversity in corporate governance.
format Article
id doaj-art-39d19cd012c141ca98d9f72b1b1cc347
institution OA Journals
issn 2331-1975
language English
publishDate 2025-12-01
publisher Taylor & Francis Group
record_format Article
series Cogent Business & Management
spelling doaj-art-39d19cd012c141ca98d9f72b1b1cc3472025-08-20T02:05:59ZengTaylor & Francis GroupCogent Business & Management2331-19752025-12-0112110.1080/23311975.2025.2517245Women on boards and sustainability performance: the moderating roles of national culture—international evidence from the banking sectorAhmad Fauzan Fathoni0Mamduh M. Hanafi1Eduardus Tandelilin2Department of Management, Faculty of Economics and Business, Universitas Gadjah Mada, Yogyakarta, IndonesiaDepartment of Management, Faculty of Economics and Business, Universitas Gadjah Mada, Yogyakarta, IndonesiaDepartment of Management, Faculty of Economics and Business, Universitas Gadjah Mada, Yogyakarta, IndonesiaThis study addresses a research gap in corporate governance and sustainability by examining the influence of women on boards on sustainability performance, with a specific focus on the moderating role of national culture in the banking sector. We analyze data from 641 publicly listed banks across 63 countries from 2011 to 2023. Employing an unbalanced panel data approach with fixed-effects model and a series of robustness tests, this study finds that WOB significantly impact sustainability performance, particularly when a critical mass is reached. Moreover, the positive effect of WOB is more pronounced in countries with high power distance, collective social values, femininity, low uncertainty avoidance, high long-term orientation, and a restraint-oriented cultural framework. By exploring the moderating role of national culture, this study contributes to the growing literature on gender diversity and sustainability. The findings offer both theoretical and practical insights to enhance sustainability practices in the banking sector. Particularly, they provide valuable guidance for banks, policymakers, and stakeholders on leveraging board gender diversity to improve sustainability outcomes. Additionally, the study highlights the importance of tailoring sustainability strategies to specific cultural contexts, emphasizing the critical role of gender diversity in corporate governance.https://www.tandfonline.com/doi/10.1080/23311975.2025.2517245Women on boardsboard gender diversitysustainability performancenational culturebanking sectorFinance
spellingShingle Ahmad Fauzan Fathoni
Mamduh M. Hanafi
Eduardus Tandelilin
Women on boards and sustainability performance: the moderating roles of national culture—international evidence from the banking sector
Cogent Business & Management
Women on boards
board gender diversity
sustainability performance
national culture
banking sector
Finance
title Women on boards and sustainability performance: the moderating roles of national culture—international evidence from the banking sector
title_full Women on boards and sustainability performance: the moderating roles of national culture—international evidence from the banking sector
title_fullStr Women on boards and sustainability performance: the moderating roles of national culture—international evidence from the banking sector
title_full_unstemmed Women on boards and sustainability performance: the moderating roles of national culture—international evidence from the banking sector
title_short Women on boards and sustainability performance: the moderating roles of national culture—international evidence from the banking sector
title_sort women on boards and sustainability performance the moderating roles of national culture international evidence from the banking sector
topic Women on boards
board gender diversity
sustainability performance
national culture
banking sector
Finance
url https://www.tandfonline.com/doi/10.1080/23311975.2025.2517245
work_keys_str_mv AT ahmadfauzanfathoni womenonboardsandsustainabilityperformancethemoderatingrolesofnationalcultureinternationalevidencefromthebankingsector
AT mamduhmhanafi womenonboardsandsustainabilityperformancethemoderatingrolesofnationalcultureinternationalevidencefromthebankingsector
AT eduardustandelilin womenonboardsandsustainabilityperformancethemoderatingrolesofnationalcultureinternationalevidencefromthebankingsector