The Effect of Board Gender Diversity on Esg Disclosures of the Context of the Human Development Index

Öz

The study is conducted to address the impact of gender diversity on boards of directors on Environmental, Social, and Governance (ESG) disclosures by focusing on the development status of countries in the context of the Human Development Index (HDI). For the study target, a large sample of 1.843 companies covering the years 2012-2021 was used. The research purpose, the impact of gender diversity on boards of directors on ESG disclosures, was first examined with panel data analysis. The research findings support the idea that companies with highly gender-diverse boards of directors positively increase ESG awareness. The study provides evidence that the Human Development Index (HDI) generally improves the quality of ESG disclosures. However, no overall significant effect level was determined in studies examining the moderating effect of the Human Development Index (HDI) variable on boards' ESG disclosures in relation to the number of BRDGNs (Blood-Rich Relationships).

Anahtar Kelimeler

• Environmental
• Social
• and Governance (ESG) Performances
• Human Development Index (HDI)
• Board Gender Diversity
• Sustainable Development.

İnsani Gelişimi Endeksi Bağlamında Yönetim Kurulu Cinsiyet Çeşitliliğinin ESG Açıklamalarına Etkisi

Öz

Bu çalışma, İnsani Gelişme Endeksi (HDI) bağlamında ülkelerin gelişmişlik düzeyine odaklanarak, yönetim kurullarındaki cinsiyet çeşitliliğinin Çevresel, Sosyal ve Yönetişim (ESG) açıklamaları üzerindeki etkisini ele almak amacıyla gerçekleştirilmiştir. Çalışmanın hedefi için, 2012-2021 yıllarını kapsayan 1.843 şirketten oluşan geniş bir örneklem kullanılmıştır. Araştırma amacı doğrultusunda, yönetim kurullarındaki cinsiyet çeşitliliğinin ESG açıklamaları üzerindeki etkisi ilk olarak panel veri analizi ile incelenmiştir. Araştırma sonuçları, cinsiyet çeşitliliği yüksek olan yönetim kurullarına sahip şirketlerin ESG farkındalığını olumlu yönde artırdığını desteklemektedir. Çalışma, İnsani Gelişim Endeksi (HDI), genel olarak ESG açıklamalarının kalitesini artırdığına dair kanıtlar sunmaktadır. İnsan Gelişme Endeksi (HDI) değişkeninin, yönetim kurullarının ESG açıklamaları üzerindeki BRDGN sayısının düzenleyici etkisine ilişkin incelemelerde genel olarak anlamlı bir etki düzeyi belirlenmemiştir.

Anahtar Kelimeler

• Çevresel, Sosyal ve Yönetişim (ESG) Performansları
• İnsani Gelişim Endeksi (HDI)
• Yönetim Kurulu Cinsiyet Çeşitliliği
• Sürdürülebilir Kalkınma

Kaynakça

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