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Females on Board, Stakeholder Orientation, and ESG Disclosure: An Evidence From the Tourism and Transportation Industries

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  • Akrum Helfaya
  • Phuong Bui
  • Ahmed Aboud

Abstract

In the tourism and transportation (T&T) industries, female directors' contributions are undervalued despite the strong emphasis on board gender diversity in management research. We investigate whether the impact of multiple board gender diversity measures on environmental, social, and governance (ESG) practices varies between shareholder‐ and stakeholder‐oriented countries and between T&T industries, drawing on insights from both managerial and psychological perspectives. Using an international sample of 790 firm‐year observations representing 79 listed firms from 16 countries, we find that gender diversity is positively associated with ESG disclosure practices, and this relationship is more pronounced in shareholder‐oriented countries and the transportation sector. These insights culminate in an integrated theoretical framework that challenges traditional governance paradigms and highlights the essential role of board gender diversity in fostering sustainability. By emphasizing the contributions of female leadership to ESG disclosure practices, this research offers valuable policy implications and practical strategies for enhancing gender diversity within T&T industries.

Suggested Citation

  • Akrum Helfaya & Phuong Bui & Ahmed Aboud, 2026. "Females on Board, Stakeholder Orientation, and ESG Disclosure: An Evidence From the Tourism and Transportation Industries," Business Strategy and the Environment, Wiley Blackwell, vol. 35(1), pages 84-107, January.
    • Handle: RePEc:bla:bstrat:v:35:y:2026:i:1:p:84-107
    DOI: 10.1002/bse.70174
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