Title

Corporate governance and the quality of green house gas emission disclosures

Date of this Version

11-9-2012

Document Type

Conference Proceeding

Publication Details

Published version

Routledge, J. (2012). Corporate governance and the quality of green house gas emission disclosures. Presented at he 3rd International Conference of The Japanese Accounting Review, 9th November, 2012. Kyoto, Japan.

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Copyright © Research Institute for Economics & Business Administration - Kobe University, 2012

Abstract

This paper examines the relation between board gender diversity and the quality of greenhouse gas emissions disclosures in company annual reports. Disclosure quality is determined by scoring based on an index derived from the content analysis framework developed by Clarkson et al. (2008). We test the hypothesis that board gender diversity is positively associated with the quality of company GHG emission disclosures. The results show the presence of a female director is associated with greater levels of GHG emissions disclosure, including both high and low quality disclosures. The results add to emerging evidence of the economic importance of board gender diversity.

 

This document has been peer reviewed.