Bota-Avram, C. & Tiron-Tudor, A. (2025) Corporate Social Responsibility and Environmental Management [Core Economics, Q1]

Publicat: 01 Septembrie 2025

Bota-Avram, C. & Tiron-Tudor, A. (2025) Women on Corporate Boards and Sustainability Reporting: A Proposed Integrated framework of Determinants and Impacts. Corporate Social Responsibility and Environmental Management , 32, 5, 7180-7212.

DOI: https://doi.org/10.1002/csr.70084

✓ Publisher: Wiley
✓ Categories: Business; Management; Environmental Studies
✓ Article Influence Score (AIS): 1.520 (2024) / Q1 in all categories

Abstract: Recent research has increasingly focused on the representation of women on boards and their impact on sustainability reporting. Although various factors influencing the relationship between female directors and the quality of sustainability reporting have been explored, no study has integrated a comprehensive framework that addresses the primary determinants and benefits of gender diversity in this context. This study aims to identify the critical internal and external determinants that influence the effect of gender diversity on sustainability reporting, as well as the supporting theories. We conducted a systematic review of the literature of 124 empirical articles published between 2000 and 2024, suggesting a unified framework that includes 20 benefit groups, 15 internal factors and 16 external factors that affect sustainability reporting. The findings may be useful for policymakers, researchers and decision makers in understanding how to leverage the positive effects of gender diversity in sustainability reporting and identifying the factors that influence this relationship.

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