Board Gender Diversity and Biodiversity Disclosure. A European Analysis Focusing on the Mediating Effect of Environmental Trainings and Partnerships

Inhaltsverzeichnis (Table of Contents)

• Abstract
• List of Figures and Tables
• List of abbreviations
• 1 Introduction
• 2 Theoretical and regulatory framework
  • 2.1 Legitimacy and critical mass theory
  • 2.2 Regulatory framework
• 3 Literature overview and hypothesis development
  • 3.1 Background on biodiversity
  • 3.2 Board Gender Diversity and Biodiversity Disclosure
• 4 Research methodology
  • 4.1 Sample
  • 4.2 Dependent variables
  • 4.3 Independent variables
  • 4.4 Mediating variables
  • 4.5 Control variables
  • 4.6 Models
• 5 Results
  • 5.1 Descriptive statistics
  • 5.2 Main results
  • 5.3 Further analysis
  • 5.4 Robustness check
  • 5.5 Endogeneity
• 6 Discussion
  • 6.1 Limitations and recommendations

Zielsetzung und Themenschwerpunkte (Objectives and Key Themes)

This study aims to investigate the relationship between board gender diversity (BGD) and biodiversity disclosure (BD) in European non-financial companies. The research explores this relationship using legitimacy and critical mass theory as theoretical frameworks. The study focuses on the mediating effect of environmental trainings and partnerships.

• The impact of board gender diversity on biodiversity disclosure
• The mediating role of environmental trainings and partnerships in the relationship between board gender diversity and biodiversity disclosure
• The application of legitimacy and critical mass theory to explain the relationship between board gender diversity and biodiversity disclosure
• The implications of the findings for corporate sustainability and regulatory policies
• The need for increased transparency and accountability in companies' reporting and actions related to biodiversity

Zusammenfassung der Kapitel (Chapter Summaries)

• Chapter 1: Introduction This chapter introduces the research topic, outlines the research problem, and provides an overview of the study's scope and objectives.
• Chapter 2: Theoretical and regulatory framework This chapter discusses the theoretical foundations of the study, including legitimacy and critical mass theory, and provides an overview of the regulatory landscape related to biodiversity disclosure.
• Chapter 3: Literature overview and hypothesis development This chapter reviews existing literature on biodiversity disclosure and board gender diversity, providing a theoretical background for the study and developing hypotheses.
• Chapter 4: Research methodology This chapter details the research methodology, including the sample selection, variables, data analysis techniques, and model specifications.
• Chapter 5: Results This chapter presents the results of the data analysis, including descriptive statistics, regression analysis, and further analysis.
• Chapter 6: Discussion This chapter discusses the implications of the findings, limitations of the study, and recommendations for future research.

Schlüsselwörter (Keywords)

The study's key themes and concepts include board gender diversity, biodiversity disclosure, environmental performance, legitimacy theory, critical mass theory, environmental trainings, and environmental partnerships. The study focuses on European non-financial companies and employs a three-way fixed-effects ordered logistic regression model to analyze data from a sample of 2,793 firm-year observations.