Board gender diversity and ESG decoupling: Does religiosity matter?

In this paper, we examine the relationship between board gender diversity and 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 ech...

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Bibliographic Details
Main Authors: Yasser Eliwa, Ahmed Abood, Ahmed Saleh
Format: Default Article
Published: 2023
Subjects:
Commerce, management, tourism and services
Accounting, auditing and accountability
Environmental sciences
Board gender diversity
ESG decoupling
Religiosity
Greenwashing
Brownwashing
Online Access:https://hdl.handle.net/2134/21776990.v1
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