Female Directors and Carbon Information Disclosure: Evidence from China

In recent years, natural disasters and public health events caused by global warming have occurred frequently around the world. It has become a global consensus to actively respond to climate change. Firms are the main source of greenhouse gas emissions. The disclosure of carbon information is one o...

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Main Authors: Ren He, Mingdian Zhou, Jing Liu, Qing Yang
Format: Article
Language:English
Published: Wiley 2021-01-01
Series:Discrete Dynamics in Nature and Society
Online Access:http://dx.doi.org/10.1155/2021/7772601
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author Ren He
Mingdian Zhou
Jing Liu
Qing Yang
author_facet Ren He
Mingdian Zhou
Jing Liu
Qing Yang
author_sort Ren He
collection DOAJ
description In recent years, natural disasters and public health events caused by global warming have occurred frequently around the world. It has become a global consensus to actively respond to climate change. Firms are the main source of greenhouse gas emissions. The disclosure of carbon information is one of the most important ways for firms to respond to climate change. The effect of female directors on carbon information disclosure is still unclear. Considering that China is the largest country in greenhouse gas emissions and the social status of females in China is different from western countries, this paper explores the effect of female directors on carbon information disclosure by firms in China. Based on the sample of listed Chinese firms in high carbon industries during the period of 2012–2017, our empirical results show that female directors have a positive association with carbon information disclosure. In addition, we find that the power, educational level, and financial background of female directors have positive impacts on firms’ carbon information disclosure. Our findings make a significant contribution to the ongoing debate on the role of female directors and provide new insights and policy implications for firms, regulators, and other stakeholders.
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institution Kabale University
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publishDate 2021-01-01
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series Discrete Dynamics in Nature and Society
spelling doaj-art-7cf37b37f3454910829fe69f50e05fa22025-02-03T05:45:21ZengWileyDiscrete Dynamics in Nature and Society1026-02261607-887X2021-01-01202110.1155/2021/77726017772601Female Directors and Carbon Information Disclosure: Evidence from ChinaRen He0Mingdian Zhou1Jing Liu2Qing Yang3School of Maritime Economics and Management, Dalian Maritime University, Dalian 116026, ChinaSchool of Maritime Economics and Management, Dalian Maritime University, Dalian 116026, ChinaSchool of Management Engineering, Anhui Institute of Information Technology, Wuhu 241199, ChinaSchool of Economics, Fudan University, Shanghai 200433, ChinaIn recent years, natural disasters and public health events caused by global warming have occurred frequently around the world. It has become a global consensus to actively respond to climate change. Firms are the main source of greenhouse gas emissions. The disclosure of carbon information is one of the most important ways for firms to respond to climate change. The effect of female directors on carbon information disclosure is still unclear. Considering that China is the largest country in greenhouse gas emissions and the social status of females in China is different from western countries, this paper explores the effect of female directors on carbon information disclosure by firms in China. Based on the sample of listed Chinese firms in high carbon industries during the period of 2012–2017, our empirical results show that female directors have a positive association with carbon information disclosure. In addition, we find that the power, educational level, and financial background of female directors have positive impacts on firms’ carbon information disclosure. Our findings make a significant contribution to the ongoing debate on the role of female directors and provide new insights and policy implications for firms, regulators, and other stakeholders.http://dx.doi.org/10.1155/2021/7772601
spellingShingle Ren He
Mingdian Zhou
Jing Liu
Qing Yang
Female Directors and Carbon Information Disclosure: Evidence from China
Discrete Dynamics in Nature and Society
title Female Directors and Carbon Information Disclosure: Evidence from China
title_full Female Directors and Carbon Information Disclosure: Evidence from China
title_fullStr Female Directors and Carbon Information Disclosure: Evidence from China
title_full_unstemmed Female Directors and Carbon Information Disclosure: Evidence from China
title_short Female Directors and Carbon Information Disclosure: Evidence from China
title_sort female directors and carbon information disclosure evidence from china
url http://dx.doi.org/10.1155/2021/7772601
work_keys_str_mv AT renhe femaledirectorsandcarboninformationdisclosureevidencefromchina
AT mingdianzhou femaledirectorsandcarboninformationdisclosureevidencefromchina
AT jingliu femaledirectorsandcarboninformationdisclosureevidencefromchina
AT qingyang femaledirectorsandcarboninformationdisclosureevidencefromchina