The Role of Female Directors in Advancing Corporate Commitment to the SDGs
List of Authors
  • Nor Hasimah Johari, Sharifah Buniamin

Keyword
  • Female Director; SDGs; Malaysia

Abstract
  • This study explores how gender diversity on corporate boards influences the disclosure of Sustainable Development Goals (SDGs). Using content analysis, data were collected from the annual reports of 320 publicly listed firms in Malaysia. The number of women on the board serves as the independent variable, while SDG disclosure represents the dependent variable, acting as a proxy for corporate commitment to sustainability. The findings provide empirical evidence from Malaysia, an emerging economy, showing that female board representation positively affects corporate SDG commitment. The study focuses on SDG disclosures reported in annual reports and key performance indicators, without assessing specific SDG targets. Overall, the results highlight the role of gender diversity in enhancing corporate responsiveness to sustainable development issues and offer insights for regulators and policymakers on the importance of women’s participation in advancing corporate sustainability practices.

Reference
  • No Data Recorded