Artículo

From board diversity to disclosure: A comprehensive review on board dynamics and ESG reporting

Resumen

This study aims to provide a comprehensive overview of scholarly work and discussion on board diversity and ESG reporting, leading to the identification of prominent themes and potential future research. Based on 144 articles from the Web of Science (WoS) database, the study adopts numerical and visualization techniques using the Vosviewer and Biblioshiny R-package to examine the extant literature from 2011 to 2023. The outcomes of the scientific bibliographic coupling identified three dominant themes: Theme 1, ‘Board Gender Diversity and Sustainability Reporting’; Theme 2, ‘Importance of Governance Structures in shaping reporting practices’ and Theme 3, ‘Factors Shaping Integrated Reporting’. The review concludes that board diversity supports environmental, social, and governance reporting and proves integral to sustainable corporate practices and context-specific strategies. Policymakers should design inclusive governance frameworks by recognizing the role of board diversity in enhancing ESG reporting quality, leading to regulatory reforms that encourage greater gender diversity and transparency in sustainability practices. As for businesses, having diverse boards enhances decision-making and innovation, improving ESG reporting quality and fostering better sustainability outcomes. Finally, for academia, the research provides a foundation for future studies on the intersection of board diversity and ESG reporting, particularly in exploring cultural and regional variations, as well as the role of technology in improving disclosure quality. Thus, this study is expected to have far-reaching implications for policymaking, business strategies, societal decisions, and academic research, which could eventually contribute to quality sustainability reporting and business sustainability.
Herrera, Claudio Díaz (57200793587); Díaz, Emilio Moyano (58418447500)
Bibliometrics and semantics in XXI century Chilean social science journals; [Bibliometría y semântica em revistas de ciências sociales chilenas del siglo XXI]
2023
10.5209/rgid.89226
https://www.scopus.com/inward/record.uri?eid=2-s2.0-85163831993&doi=10.5209%2frgid.89226&partnerID=40&md5=bb91170f872406e2cf2e48f5dbaf538b
Universidad Católica del Maule, Facultad de Ciencias Sociales y Económicas, Departamento de Ciencias Sociales, Escuela de Trabajo Social, Chile; Universidad de Talca, Facultad de Psicología, Campus Talca, Chile
All Open Access; Gold Open Access
Scopus
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