What is it about?
Companies are dependent on their board members to bring them the idea that more environmental and social reporting is a good thing to do. The fact that this is the right thing to do for society is not negligible, and this might be more effectively carried by female leadership. In the US, possible governmental mandates are less of a factor.
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This page is a summary of: Show me? Inspire me? Make me? An institutional theory exploration of social and environmental reporting practices, Journal of Accounting & Organizational Change, November 2023, Emerald,
DOI: 10.1108/jaoc-01-2023-0013.
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