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논문 기본 정보

자료유형
학술저널
저자정보
Dessy Noor Farida (Doctoral Program in Economics, Faculty of Economics and Business, Universitas Diponegoro, Semarang, Indonesia and Faculty of Islamic) Faisal FAISAL (Universitas Diponegoro) Agus Purwanto (Accounting Department, Faculty of Economics and Business, Universitas Diponegoro, Semarang, Indonesia)
저널정보
사람과세계경영학회 Global Business and Finance Review Global Business and Finance Review Vol.29 No.8
발행연도
2024.9
수록면
154 - 166 (13page)
DOI
10.17549/gbfr.2024.29.8.154

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Purpose: This study investigates the impact of creditor pressure on the relationship between gender diversity on boards and biodiversity disclosure. Design/methodology/approach: The research adopts a quantitative approach and uses secondary data from 74 public companies listed on the Indonesia Stock Exchange between 2019 and 2022. Findings: By applying institutional, upper-echelon, and resource-dependence theories, we delve into the impact of gender diversity on corporate boards regarding biodiversity disclosure. The analysis reveals that women hold a low proportion of positions on the board of directors (9.62%), board of commissioners (10.80%), and audit committee (21.06%). Research limitations/implications: This result indicates that the company's corporate governance implementation still needs to fully comply with regulatory standards. According to the regression analysis, the interaction between gender diversity on the board of commissioners and creditor pressure negatively affected biodiversity disclosure. Despite efforts to increase diversity and inclusion on the board, women's lack of representation did not translate into a noticeable improvement in the biodiversity disclosure level. The result suggests a pressing need to reevaluate the current strategies and policies to address gender diversity and biodiversity disclosure. Originality/value: There is a clear need for additional research on moderating creditor pressure in the relationship between gender diversity on boards. The existing literature in this area is notably limited, so further investigation is vital to gain a comprehensive understanding of this complex relationship.

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