نوع مقاله : مقاله پژوهشی

نویسندگان

• محسن ختن لو ¹
• مهدی کاظمی علوم ¹
• یاسمن مرادی بهجت ²

¹ استادیار، گروه حسابداری، دانشکده علوم اقتصادی و اجتماعی، دانشگاه بوعلی‌سینا، همدان، ایران.

² دانشجوی کارشناسی ارشد، گروه حسابداری، موسسه آموزش عالی الوند، همدان، ایران.

چکیده

در سال‌های اخیر، افشای اطلاعات غیرمالی برای ذینفعان در تصمیم‌گیری اهمیت بیشتری یافته است. افشای اطلاعات غیرمالی شرکت‌ها مانند افشای اطلاعات زیست‌محیطی، اجتماعی و حاکمیتی (ESG) می‌تواند تحت تأثیر ویژگی‌های مدیران و سایر ارکان حاکمیت شرکتی قرار گیرد. بر این اساس هدف پژوهش حاضر بررسی تأثیر تنوع جنسیتی هیئت مدیره بر افشای اطلاعات زیست‌محیطی، اجتماعی و حاکمیتی با نقش تعدیلی ویژگی‌های کمیته حسابرسی است. در این پژوهش داده‌های 78 شرکت پذیرفته شده در بورس اوراق بهادار تهران طی دوره زمانی 1392 تا 1402 (858 سال-شرکت) جمع‌آوری شد و فرضیه‌‌های پژوهش با استفاده از داده‌های ترکیبی و بکارگیری رگرسیون چندگانه مورد آزمون قرار گرفت. یافته‌های پژوهش نشان می‌دهد تنوع جنسیتی در هیئت مدیره تأثیر مثبت و معناداری بر افشای اطلاعات زیست‌محیطی، اجتماعی و حاکمیتی دارد؛ به‌عبارت دیگر با افزایش حضور زنان در هیئت مدیره، شاخص افشای ESG نیز افزایش می‌یابد. همچنین یافته‌های پژوهش نشان داد استقلال و تخصص مالی کمیته حسابرسی رابطه بین تنوع جنسیتی هیئت مدیره و افشای اطلاعات زیست‌محیطی، اجتماعی و حاکمیتی را تقویت و تعدیل می‌نماید؛ ولی اندازه اعضای کمیته حسابرسی بر این رابطه اثر تعدیلی ندارند. این پژوهش بینش‌های ارزشمندی را برای مدیران و سرمایه‌گذاران فراهم می‌کند تا نقش تنوع جنسیتی در هیئت مدیره و کمیته‌های حسابرسی را در افشای ESG ارزیابی کنند و آنها را در تصمیم‌گیری‌های بهتر یاری ‌کند. همچنین، قانون‌گذاران و سیاست‌گذاران می‌توانند سازوکارهای حاکمیت شرکتی را بازنگری کنند تا حضور بیشتر زنان را نه تنها در هیئت مدیره‌های شرکت‌ها، بلکه در کمیته‌های فرعی نیز ترویج کنند تا از حقوق ذینفعان، بیشتر محافظت شود.

کلیدواژه‌ها

• افشای اطلاعات زیست‌محیطی
• اجتماعی و حاکمیتی
• تنوع جنسیتی
• هیئت مدیره
• کمیته حسابرسی

موضوعات

• حسابداری وجنبه های مختلف مالی

عنوان مقاله [English]

Investigating the Impact of Board Gender Diversity on ESG Disclosure: The Moderating Role of Audit Committee Characteristics

نویسندگان [English]

• Mohsen Khotanlou ¹
• Mahdi Kazemioloum ¹
• Yasaman Moradi Behjat ²

¹ Assistant Prof., Department of Accounting, Faculty of Economics and Social Science, Bu-Ali Sina University, Hamedan, Iran.

² Master of Accounting, Department of Accounting, Alvand Institute of Higher Education, Hamedan, Iran.

چکیده [English]

In recent years, non-financial disclosure has become increasingly important for stakeholders in making informed decisions. Non-financial disclosures by companies, such as Environmental, Social, and Governance (ESG) information disclosure, can be influenced by the characteristics of directors and other corporate governance mechanisms. Accordingly, the purpose of this research is to investigate the impact of board gender diversity on ESG disclosure, with the moderating role of audit committee characteristics. In this research, data from 78 companies listed on the Tehran Stock Exchange during the period 2013 to 2024 (858 firm-years) were collected, and the research hypotheses were tested using pooled data and multiple regression. The research findings show that gender diversity on the board of directors has a positive and significant impact on ESG disclosure; in other words, with an increase in the presence of women on the board, the ESG disclosure index also increases. The research findings also indicated that the independence and financial expertise of the audit committee moderates the relationship between board gender diversity and ESG disclosure; however, the size of the audit committee members do not have a moderating effect on this relationship. This study provides valuable insights for managers and investors to assess the role of gender diversity on the board of directors and audit committees in ESG disclosure, and to assist them in making better decisions. Furthermore, legislators and policymakers can revise corporate governance mechanisms to promote greater inclusion of women not only on company boards but also in sub-committees to better protect the rights of stakeholders.In recent years, non-financial disclosure has become increasingly important for stakeholders in making informed decisions. Non-financial disclosures by companies, such as Environmental, Social, and Governance (ESG) information disclosure, can be influenced by the characteristics of directors and other corporate governance mechanisms. Accordingly, the purpose of this research is to investigate the impact of board gender diversity on ESG disclosure, with the moderating role of audit committee characteristics. In this research, data from 78 companies listed on the Tehran Stock Exchange during the period 2013 to 2024 (858 firm-years) were collected, and the research hypotheses were tested using pooled data and multiple regression. The research findings show that gender diversity on the board of directors has a positive and significant impact on ESG disclosure; in other words, with an increase in the presence of women on the board, the ESG disclosure index also increases. The research findings also indicated that the independence and financial expertise of the audit committee moderates the relationship between board gender diversity and ESG disclosure; however, the size of the audit committee members do not have a moderating effect on this relationship. This study provides valuable insights for managers and investors to assess the role of gender diversity on the board of directors and audit committees in ESG disclosure, and to assist them in making better decisions. Furthermore, legislators and policymakers can revise corporate governance mechanisms to promote greater inclusion of women not only on company boards but also in sub-committees to better protect the rights of stakeholders.In recent years, non-financial disclosure has become increasingly important for stakeholders in making informed decisions. Non-financial disclosures by companies, such as Environmental, Social, and Governance (ESG) information disclosure, can be influenced by the characteristics of directors and other corporate governance mechanisms. Accordingly, the purpose of this research is to investigate the impact of board gender diversity on ESG disclosure, with the moderating role of audit committee characteristics. In this research, data from 78 companies listed on the Tehran Stock Exchange during the period 2013 to 2024 (858 firm-years) were collected, and the research hypotheses were tested using pooled data and multiple regression. The research findings show that gender diversity on the board of directors has a positive and significant impact on ESG disclosure; in other words, with an increase in the presence of women on the board, the ESG disclosure index also increases. The research findings also indicated that the independence and financial expertise of the audit committee moderates the relationship between board gender diversity and ESG disclosure; however, the size of the audit committee members do not have a moderating effect on this relationship. This study provides valuable insights for managers and investors to assess the role of gender diversity on the board of directors and audit committees in ESG disclosure, and to assist them in making better decisions. Furthermore, legislators and policymakers can revise corporate governance mechanisms to promote greater inclusion of women not only on company boards but also in sub-committees to better protect the rights of stakeholders.

کلیدواژه‌ها [English]

• Environmental
• Social
• and Governance Disclosure
• Board Gender Diversity
• Audit Committee