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The effect of board diversity on ESG disclosure in China

Author

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  • Jingxuan Teng
  • Saidatunur Fauzi Saidin
  • Yeng Wai Lau
  • Mengjia Li

Abstract

PurposeThis study aims to investigate the impact of board diversity on environmental, social and governance (ESG) disclosure in China.Design/methodology/approachThis study uses balanced panel data of 1,050 listed companies in China from 2018 to 2022 and adopts a fixed effects regression model to test the hypotheses.FindingsThe results show that board diversity in terms of nationality and domestic directors with overseas backgrounds has a positive impact on ESG disclosure. Board gender diversity has a significant negative impact on ESG disclosure, while age diversity has no effect. Multiple robustness tests confirm the stability of the regression results.Originality/valueTo the best of the authors’ knowledge, this study can be considered as the first to examine the impact of multiple board diversity factors on ESG disclosure in the world’s second-largest economy, providing a new perspective for further in-depth research and exploration. The empirical results provide comprehensive analyses of four board diversity factors on ESG disclosure, contributing to policymakers establishing better corporate governance structures to promote ESG practices.

Suggested Citation

  • Jingxuan Teng & Saidatunur Fauzi Saidin & Yeng Wai Lau & Mengjia Li, 2025. "The effect of board diversity on ESG disclosure in China," Pacific Accounting Review, Emerald Group Publishing Limited, vol. 38(1), pages 231-250, September.
    • Handle: RePEc:eme:parpps:par-09-2024-0208
    DOI: 10.1108/PAR-09-2024-0208
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