eCite Digital Repository
Board gender composition, board independence andsustainable supply chain responsibility
Citation
Benjamin, S and Mansi, M and Pandey, R, Board gender composition, board independence andsustainable supply chain responsibility, Accounting and Finance pp. 1-35. ISSN 0810-5391 (2019) [Refereed Article]
Copyright Statement
© 2019 Accounting and Finance Association of Australia and New Zealand
Abstract
The consideration of social and environmental factors in companies’ supply chain is a prevalent research topic because stakeholders are now inquisitive about the social and environmental impacts of companies’ suppliers. Using a sample of S&P 500 firms, we find that board gender composition and board independence are positively associated with sustainable supply chain responsibility (SSCR). We also identify three channels (CEO duality, sustainability committee and sensitive industries) through which board gender composition and board independence affect SSCR, where board gender composition consistently explains SSCR, but the effect of board independence is less pronounced in firms with CEO duality and firms with a sustainability committee. Finally, we explore the reason for the less‐pronounced findings for board independence in our subsample analyses and find that, compared with independent female directors who continue to display significant associations with SSCR, independent male directors do not engender SSCR across the three subsample tests.
Item Details
Item Type: | Refereed Article |
---|---|
Keywords: | board gender composition, CEO duality, sustainable supply chain responsibility |
Research Division: | Commerce, Management, Tourism and Services |
Research Group: | Accounting, auditing and accountability |
Research Field: | Sustainability accounting and reporting |
Objective Division: | Environmental Policy, Climate Change and Natural Hazards |
Objective Group: | Environmental policy, legislation and standards |
Objective Field: | Sustainability indicators |
UTAS Author: | Mansi, M (Dr Mansi Mansi) |
UTAS Author: | Pandey, R (Dr Rakesh Pandey) |
ID Code: | 134783 |
Year Published: | 2019 |
Web of Science® Times Cited: | 6 |
Deposited By: | TSBE |
Deposited On: | 2019-09-04 |
Last Modified: | 2021-07-06 |
Downloads: | 0 |
Repository Staff Only: item control page