Does Carbon Disclosure Moderate the Relationship of Women Director and Corporate Governance Toward Firm Value?
Year: 2024
Type: article
Abstract: This study examines the relationship between women director and corporate governance on firm value where carbon disclosure examined as a moderating variable. This study has a total sample of 106 energy and manufacturing companies listed in Indonesia Stock Exchange in the 2019–2022 which are analyzed using moderate regression. In this study, we used random sampling as a sampling technique. The results showed a significant positive influence both women director and corporate governance on firm value. Meanwhile, disclosure of carbon emissions unable to moderate those relationships. Arguably, the principles of corporate governance are not fully implemented and women on board focus more on corporate performance and management than managing the environment and disclosing environmental information. Therefore, the carbon disclosure has no significant role. This study provides evidence for motivating companies to maintain relationships with stakeholders by implementing environmental awareness and disclosing sustainability reports.
Author: Vita Elisa Fitriana
Institution: President University
Language: English
Subfield: Gender Studies
Field: Social Sciences
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4405122027