IDEAS home Printed from https://ideas.repec.org/a/bla/bstrat/v35y2026i1p57-83.html

Do Women Directors Drive Firm's Climate Risk Disclosure? An International Evidence

Author

Listed:
  • Ammar Ali Gull
  • Muhammad Atif
  • Asad Ali Rind

Abstract

The paper examines the role of women directors in climate risk disclosure using a comprehensive measure in an international setting. Grounded in stakeholder orientation, resource dependence, and legitimacy theories, the paper analyzes 26,289 firm‐year observations across 42 countries from 2002 to 2019 and documents that a higher proportion of women directors enhances climate risk disclosure, particularly women independent directors. Additionally, global gender quota reforms strengthen this relationship, and women directors and climate risk disclosure collectively contribute to improving firm performance. These results hold various robustness tests, including endogeneity assessments. This research contributes to the ongoing discourse on the business case for board gender diversity and provides valuable insights for regulators, investors, and policymakers.

Suggested Citation

  • Ammar Ali Gull & Muhammad Atif & Asad Ali Rind, 2026. "Do Women Directors Drive Firm's Climate Risk Disclosure? An International Evidence," Business Strategy and the Environment, Wiley Blackwell, vol. 35(1), pages 57-83, January.
    • Handle: RePEc:bla:bstrat:v:35:y:2026:i:1:p:57-83
    DOI: 10.1002/bse.70165
    as

    Download full text from publisher

    File URL: https://doi.org/10.1002/bse.70165
    Download Restriction: no
    File URL: https://libkey.io/10.1002/bse.70165?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bla:bstrat:v:35:y:2026:i:1:p:57-83. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Wiley Content Delivery (email available below). General contact details of provider: http://onlinelibrary.wiley.com/journal/10.1002/(ISSN)1099-0836 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.