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Board gender diversity and integrated reporting quality: evidence from South Africa
Journal article   Peer reviewed

Board gender diversity and integrated reporting quality: evidence from South Africa

Augustine Donkor, Hadrian Geri Djajadikerta and Saiyidi Mat Roni
Associations for Accountancy & Business Affairs, Vol.20, pp.248-265
2021

Abstract

Board gender diversity Integrated reporting Sustainability reporting Reporting Quality South Africa Sustainability accounting and reporting
As the demand for more females on boards increases amidst concerns of female board tokenism, this study examines the board gender diversity (BGD) and reporting quality premise from the perspective of integrated reporting (IR), an innovative reporting mechanism that incorporates financial and sustainability reports. Using static (OLS and fixed effect) and well-developed dynamic panel generalised method of moments (GMM) estimators, for firms on the Johannesburg Stock Exchange (JSE) for the period of 2011 to 2017, the findings of the study reveal a significant positive relationship between BGD and IR quality. The findings remain robust with different measures of BGD and different estimation techniques. The results are essential for the global push for more females on boards and provide more basis for policy debate on the need to increase females on boards to lift the sustainability agenda.

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