Please use this identifier to cite or link to this item:
Title: Board gender diversity and ESG decoupling: Does religiosity matter?
Authors: Eliwa, Y
Aboud, A
Saleh, A
Keywords: board gender diversity;brownwashing;ESG decoupling;greenwashing;religiosity
Issue Date: 7-Jan-2023
Publisher: Wiley on behalf of ERP Environment
Citation: Eliwa, Y. Aboud, A. and Saleh, A. (2023) 'Board gender diversity and ESG decoupling: Does religiosity matter?', Business Strategy and the Environment, 32 (7), pp. 4046 - 4067. doi: 10.1002/bse.3353.
Abstract: Copyright © 2023 The Authors. In this paper, we examine the relationship between board gender diversity and environmental, social, and governance (ESG) decoupling and the moderating effect that religiosity has on this relationship. We utilise an international sample of 26,176 firm-year observations that cover the period from 2005 to 2019. Consistent with the upper echelon theory and the gender socialisation theory, we provide evidence that firms with a more gender-diversified board of directors tend to engage less in ESG decoupling, and this relationship is more pronounced among firms domiciled in countries with a low level of religiosity. We also find that the effect of religiosity on the relationship between board gender diversity and ESG decoupling is more pronounced for firms that engage in greenwashing and those operating in controversial industry sectors. Our study contributes to the growing debate on ESG decoupling, offering policy insights to regulators and policymakers into the role of board gender diversity and religiosity in reducing unethical managerial behaviour.
ISSN: 0964-4733
Other Identifiers: ORCID iD: Yasser Eliwa
ORCID iD: Ahmed Aboud
ORCID iD: Ahmed Saleh
Appears in Collections:Brunel Business School Research Papers

Files in This Item:
File Description SizeFormat 
FullText.pdfCopyright © 2023 The Authors. Business Strategy and The Environment published by ERP Environment and John Wiley & Sons Ltd. This is an open access article under the terms of the Creative Commons Attribution-NonCommercial License, which permits use, distribution and reproduction in any medium, provided the original work is properly cited and is not used for commercial purposes.493.72 kBAdobe PDFView/Open

This item is licensed under a Creative Commons License Creative Commons