WOMEN IN TOP ECHELON POSITIONS AND THEIR EFFECTS ON CARBON EMISSION DISCLOSURE: EVIDENCE FROM AN EMERGING NATION
Gender diversity in leadership roles and carbon emissions disclosure are two subjects that are generating attention in the corporate landscape. Hence, this study aims to examine the impacts of women in top-echelon positions on carbon emission disclosure of Nigerian companies during the years 2012–2...
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| Format: | Article |
| Language: | English |
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Department of Accounting and Finance, Federal University Gusau
2024-10-01
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| Series: | Gusau Journal of Accounting and Finance |
| Subjects: | |
| Online Access: | https://journals.gujaf.com.ng/index.php/gujaf/article/view/328 |
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| _version_ | 1823857050947420160 |
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| author | Saheed Olanrewaju Issa Abdulkadri Toyin Alabi Abdulbaki Teniola Ubandawaki |
| author_facet | Saheed Olanrewaju Issa Abdulkadri Toyin Alabi Abdulbaki Teniola Ubandawaki |
| author_sort | Saheed Olanrewaju Issa |
| collection | DOAJ |
| description |
Gender diversity in leadership roles and carbon emissions disclosure are two subjects that are generating attention in the corporate landscape. Hence, this study aims to examine the impacts of women in top-echelon positions on carbon emission disclosure of Nigerian companies during the years 2012–2021. Content analysis was employed on the annual report and sustainability report of 12 sampled listed deposit money banks in Nigeria to capture data on carbon emissions. The collected data were analyzed with the aid of the generalized least squares (GLS) multiple regression technique. Using 120 firm-year paneled observations, the result of the GLS showed that women as CEOs, board members, and audit committee members are not a significant determinants of corporate carbon disclosure. The findings have significant implications both in theory and practice, as they contribute to the ongoing discussion about women in governance and corporate sustainability.
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| format | Article |
| id | doaj-art-3c9dd3326a774d3fb7a329442343c211 |
| institution | Kabale University |
| issn | 2756-665X 2756-6897 |
| language | English |
| publishDate | 2024-10-01 |
| publisher | Department of Accounting and Finance, Federal University Gusau |
| record_format | Article |
| series | Gusau Journal of Accounting and Finance |
| spelling | doaj-art-3c9dd3326a774d3fb7a329442343c2112025-02-12T01:06:40ZengDepartment of Accounting and Finance, Federal University GusauGusau Journal of Accounting and Finance2756-665X2756-68972024-10-015210.57233/gujaf.v5i2.3WOMEN IN TOP ECHELON POSITIONS AND THEIR EFFECTS ON CARBON EMISSION DISCLOSURE: EVIDENCE FROM AN EMERGING NATION Saheed Olanrewaju Issa0Abdulkadri Toyin Alabi1Abdulbaki Teniola Ubandawaki 2Universiti Putra Malaysia, MalaysiaKwara State University, Nigeria The American University in Cairo, Cairo, Egypt Gender diversity in leadership roles and carbon emissions disclosure are two subjects that are generating attention in the corporate landscape. Hence, this study aims to examine the impacts of women in top-echelon positions on carbon emission disclosure of Nigerian companies during the years 2012–2021. Content analysis was employed on the annual report and sustainability report of 12 sampled listed deposit money banks in Nigeria to capture data on carbon emissions. The collected data were analyzed with the aid of the generalized least squares (GLS) multiple regression technique. Using 120 firm-year paneled observations, the result of the GLS showed that women as CEOs, board members, and audit committee members are not a significant determinants of corporate carbon disclosure. The findings have significant implications both in theory and practice, as they contribute to the ongoing discussion about women in governance and corporate sustainability. https://journals.gujaf.com.ng/index.php/gujaf/article/view/328Board Gender DiversityCEO Gender Carbon Emission DisclosureWomen on BoardEnvironmental Sustainability |
| spellingShingle | Saheed Olanrewaju Issa Abdulkadri Toyin Alabi Abdulbaki Teniola Ubandawaki WOMEN IN TOP ECHELON POSITIONS AND THEIR EFFECTS ON CARBON EMISSION DISCLOSURE: EVIDENCE FROM AN EMERGING NATION Gusau Journal of Accounting and Finance Board Gender Diversity CEO Gender Carbon Emission Disclosure Women on Board Environmental Sustainability |
| title | WOMEN IN TOP ECHELON POSITIONS AND THEIR EFFECTS ON CARBON EMISSION DISCLOSURE: EVIDENCE FROM AN EMERGING NATION |
| title_full | WOMEN IN TOP ECHELON POSITIONS AND THEIR EFFECTS ON CARBON EMISSION DISCLOSURE: EVIDENCE FROM AN EMERGING NATION |
| title_fullStr | WOMEN IN TOP ECHELON POSITIONS AND THEIR EFFECTS ON CARBON EMISSION DISCLOSURE: EVIDENCE FROM AN EMERGING NATION |
| title_full_unstemmed | WOMEN IN TOP ECHELON POSITIONS AND THEIR EFFECTS ON CARBON EMISSION DISCLOSURE: EVIDENCE FROM AN EMERGING NATION |
| title_short | WOMEN IN TOP ECHELON POSITIONS AND THEIR EFFECTS ON CARBON EMISSION DISCLOSURE: EVIDENCE FROM AN EMERGING NATION |
| title_sort | women in top echelon positions and their effects on carbon emission disclosure evidence from an emerging nation |
| topic | Board Gender Diversity CEO Gender Carbon Emission Disclosure Women on Board Environmental Sustainability |
| url | https://journals.gujaf.com.ng/index.php/gujaf/article/view/328 |
| work_keys_str_mv | AT saheedolanrewajuissa womenintopechelonpositionsandtheireffectsoncarbonemissiondisclosureevidencefromanemergingnation AT abdulkadritoyinalabi womenintopechelonpositionsandtheireffectsoncarbonemissiondisclosureevidencefromanemergingnation AT abdulbakiteniolaubandawaki womenintopechelonpositionsandtheireffectsoncarbonemissiondisclosureevidencefromanemergingnation |