dc.contributor.author | Qureshi, Muhammad Azeem | |
dc.contributor.author | Kirkerud, Sina | |
dc.contributor.author | Theresa, Kim | |
dc.contributor.author | Ahsan, Tanveer | |
dc.date.accessioned | 2020-07-03T18:14:53Z | |
dc.date.accessioned | 2020-08-06T13:13:57Z | |
dc.date.available | 2020-07-03T18:14:53Z | |
dc.date.available | 2020-08-06T13:13:57Z | |
dc.date.issued | 2019-12-26 | |
dc.identifier.citation | Qureshi M. A., Kirkerud S, Theresa K, Ahsan T. The impact of sustainability (environmental, social, and governance) disclosure and board diversity on firm value: The moderating role of industry sensitivity. Business Strategy and the Environment (BSE). 2020;29:1199-1214 | en |
dc.identifier.issn | 0964-4733 | |
dc.identifier.issn | 0964-4733 | |
dc.identifier.issn | 1099-0836 | |
dc.identifier.uri | https://hdl.handle.net/10642/8811 | |
dc.description.abstract | Using a large panel dataset comprising 812 listed European firms, this study investigates whether sustainability disclosure (Environmental, Social, and Governance) and female representation on boards affect firm value. We observe a positive impact of sustainability disclosure and board gender diversity on firm value, suggesting that the best management practices, enhanced stakeholder trust, and female representation on boards improve firm value. We observe that the firms in sensitive industries achieve superior social and governance performance. We also observe that the firms with higher female representation on their boards present significantly superior environmental, social, and governance performance. Our results are robust to different firm and country specific control variables and to year and country fixed effects. | en |
dc.language.iso | en | en |
dc.publisher | Wiley | en |
dc.relation.ispartofseries | Business Strategy and the Environment (BSE);Volume 29, Issue 3, March 2020 | |
dc.rights | This is the peer reviewed version of the following article: Qureshi, MA, Kirkerud, S, Theresa, K, Ahsan, T. The impact of sustainability (environmental, social, and governance) disclosure and board diversity on firm value: The moderating role of industry sensitivity. Bus Strat Env. 2020; 29: 1199– 1214, which has been published in final form at https://dx.doi.org/10.1002/bse.2427. This article may be used for non-commercial purposes in accordance with
Wiley Terms and Conditions for Use of Self-Archived Versions. | en |
dc.subject | Sustainability disclosures | en |
dc.subject | Board gender diversity | en |
dc.subject | Value relevance | en |
dc.subject | Stock prices | en |
dc.subject | Shareholder theories | en |
dc.subject | Stakeholder theories | en |
dc.title | The impact of sustainability (environmental, social, and governance) disclosure and board diversity on firm value: The moderating role of industry sensitivity | en |
dc.title.alternative | The impact of sustainability (ESG) disclosure and board diversity on firm value: The moderating role of industry sensitivity | en |
dc.type | Journal article | en |
dc.type | Peer reviewed | en |
dc.date.updated | 2020-07-03T18:14:53Z | |
dc.description.version | acceptedVersion | en |
dc.identifier.cristin | 1764802 | |
dc.source.journal | Business Strategy and the Environment (BSE) | |