文献类型：期刊文献

英文题名：Board independence and corporate water disclosure: The role of board diversity

作者：Peng, Xuhui[1,2];Li, Jingduan[3];Su, Yunqing[4];Bai, Yunqian[2];Jia, Jia[5]

第一作者：Peng, Xuhui

通讯作者：Jia, J[1]

机构：[1]Shanxi Technol & Business Coll, Business Sch, 99 Wucheng South Rd, Taiyuan 030000, Shanxi, Peoples R China;[2]Western Sydney Univ, Sch Business, 169 Macquarie St, Parramatta, NSW 2150, Australia;[3]Univ New South Wales, Sch Accounting Auditing & Taxat, Room 3005,Quadrangle Bldg,UNSW, Sydney, NSW 2052, Australia;[4]Anhui Normal Univ, Sch Geog & Tourism, 189 Jiuhua South Rd, Wuhu 241002, Anhui, Peoples R China;[5]Beijing Union Univ, Business Coll, A3, Beijing 100025, Peoples R China

第一机构：Shanxi Technol & Business Coll, Business Sch, 99 Wucheng South Rd, Taiyuan 030000, Shanxi, Peoples R China

通讯机构：[1]corresponding author), Beijing Union Univ, Business Coll, A3, Beijing 100025, Peoples R China.|[1141721]北京联合大学商务学院;[11417]北京联合大学;

年份：2023

卷号：32

期号：6

起止页码：5319-5332

外文期刊名：POLISH JOURNAL OF ENVIRONMENTAL STUDIES

收录：;WOS:【SCI-EXPANDED(收录号:WOS:001138499200025)】；

基金：Xuhui Peng and Jingduan Li contributed equally to this study. The authors gratefully acknowledge the helpful comments and suggestions of Dr. Dorota Radecka and anonymous reviewers, and the support from Western Sydney University SDG Project Allowance Grants (Grant number: 20551.72061:22044581. PENG.X.2023), Academic Research Projects of Beijing Union University (Grant numbers: SK80202105), Chaozhou Social Sciences Key Project (Grant number: 2022-Y-05), 2021 Hanshan Normal University Professor (Doctor) Research Project (Grant number: QD2021207), and the Australian Government Research Training Program (RTP) Scholarship.

语种：英文

外文关键词：board independence; board diversity; decision-making; water disclosure; multinational corporations; stakeholder

摘要：With the contemporary prevalence of global environmental issues, academic attention to companies' water responsibilities is increasing. Therefore, we investigate Forbes Global 2000 listed multinational corporations (MNCs) water disclosure via content analysis and empirically test the impact of board independence on corporate water disclosure and the moderating effect of board diversity. Our results show that board independence significantly promotes MNCs' water disclosure, the moderating effect of board gender diversity is positive, and the joint moderating effect of board diversity is also positive. This study emphasizes the importance of board independence and board diversity in enhancing a company's water responsibility and extends the application of stakeholder theory to the corporate water responsibility field. Moreover, suggestions for policymakers and MNCs to promote corporate water responsibility are provided.