The Effect of Female Representation on Boards on Environmental, Social, and Governance Disclosure: Empirical Evidence from Saudi Highly Polluting Industries
| dc.contributor.author | Babiker, Iman | |
| dc.contributor.author | Abdelraheem, Abubkr Ahmed Elhadi | |
| dc.contributor.author | Abubakr, Ayman Abdalla Mohammed | |
| dc.contributor.author | ETAL.. | |
| dc.date.accessioned | 2025-07-10T08:11:43Z | |
| dc.date.available | 2025-07-10T08:11:43Z | |
| dc.date.issued | 2025 | |
| dc.description | Traditionally, corporate disclosures have focused on a firm’s economic and financial performance [1]. Recent years have seen a significant expansion in corporate environmental and social disclosures [2]. Consequently, non-financial reporting and other related activities have emerged as the focus of corporate performance worldwide [3]. This trend is a result of the increased pressure from institutions and global communities to declare information on social and environmental effects [2,4]. | |
| dc.description.abstract | This study examines the effect of female representation in boardrooms on Environmental, Social, and Governance (ESG) disclosure in listed firms in Saudi Arabia. The study examined 200 highly polluting firms from 2019 to 2023 and constructed a robust ESG disclosure index with 62 items benchmarked against international and Saudi ESG disclosure-related guidelines, as well as well-grounded literature. The findings show that female representation on firm boards is positively and significantly associated with ESG disclosure, suggesting that Saudi-listed firms that ensure and promote female representation on their boards are more likely to provide more comprehensive ESG disclosures than others. The results highlight the role of board diversity in governance reforms and its alignment with Saudi Vision 2030’s gender inclusion goals. This study contributes to the corporate governance (CG) and sustainability literature by emphasizing how board gender diversity strengthens ESG reporting, regulatory compliance, and corporate resilience. The introduced findings are relevant for policymakers, investors, and corporate leaders seeking to foster sustainable business practices and improve ESG performance in emerging markets. Keywords: female representation, environmental, social, and governance (ESG) disclosure, Saudi Vision 2030, corporate sustainability, highly polluting industries | |
| dc.identifier.citation | Babiker, I., Bakhit, M., Bilal, A. O. A., Abubakr, A. A. M., & Abdelraheem, A. A. E. (2025). The Effect of Female Representation on Boards on Environmental, Social, and Governance Disclosure: Empirical Evidence from Saudi Highly Polluting Industries. Sustainability, 17(6), 2751. | |
| dc.identifier.doi | https://doi.org/10.3390/su17062751 | |
| dc.identifier.uri | https://repository.adu.ac.ae/handle/1/7214 | |
| dc.language.iso | en | |
| dc.publisher | Multidisciplinary Digital Publishing Institute (MDPI) | |
| dc.title | The Effect of Female Representation on Boards on Environmental, Social, and Governance Disclosure: Empirical Evidence from Saudi Highly Polluting Industries | |
| dc.type | Article |