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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 & Finance, (August 24) pp. 1-35. ISSN 1467-629X (2019) [Refereed Article]

Copyright Statement

© 2019 Accounting and Finance Association of Australia and New Zealand

DOI: doi:10.1111/acfi.12532

Abstract

The consideration of social and environmental factors in companiesí supply chain is a prevalent research topic because stakeholders are now inquisitive about the social and environmental impacts of companiesí 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:Environment
Objective Group:Environmental and Natural Resource Evaluation
Objective Field:Sustainability Indicators
UTAS Author:Mansi, M (Dr Mansi Mansi)
UTAS Author:Pandey, R (Dr Rakesh Pandey)
ID Code:134783
Year Published:2019
Deposited By:TSBE
Deposited On:2019-09-04
Last Modified:2019-10-02
Downloads:0

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