Synapse
⌘+K
Synapse
PulseExploreClubsResearchersJournals
Instagram
HomeClubsExplore
August 14, 2026Business Ethics the Environment & Responsibility

Board Environmental Committee and Gender Diversity: Substitutes or Complements for Corporate Carbon Emissions?

View Full Paper
Ask AI
Bookmark
Share

Authors

SASoufiene AssidiUniversity of KairouanMEMohamed ElmagrhiUniversity of HuddersfieldOFOmar Al FarooqueUniversity of New England

Discussion

Loading...

Member takes

Implication

Panel study shows board environmental committees and gender diversity substitute each other in reducing carbon emissions among EU firms, suggesting overlapping governance diminishes incremental value.

Key Points

  • To evaluate the independent and interactive associations of board environmental committees and board gender diversity with direct and indirect corporate carbon emissions in European Union firms.
  • Analyzed an empirical panel dataset of 496 publicly listed European Union firms across the period 2013–2023.
  • Applied OLS, fixed-effects, Generalized Method of Moments (GMM), Two-Stage Least Squares (2SLS), and Propensity Score Matching (PSM) to address potential endogeneity.
  • Board environmental committees and board gender diversity are each independently associated with statistically significant reductions in direct (Scope 1) and indirect (Scope 2) corporate carbon emissions.
  • The interaction between board environmental committees and gender diversity is positive and statistically significant, demonstrating a substitutive rather than complementary governance dynamic.
  • Approaching a critical mass of board gender diversity internalizes environmental oversight, diminishing the incremental governance value of dedicated environmental committees through cognitive and formal overlap.

Cite This Study

Assidi et al. (2026) studied this question.

synapsesocial.com/papers/6a7ec7aab70b84ec8b91436ehttps://doi.org/10.1111/beer.70149
View Full Paper
Ask AI
Bookmark
Share

Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1Some Tests of Specification for Panel Data: Monte Carlo Evidence and an Application to Employment Equations1991 · 33,526 citations
  2. 2Board gender diversity reform and corporate carbon emissions2024 · 68 citations
  3. 3Some Effects of Proportions on Group Life: Skewed Sex Ratios and Responses to Token Women1977 · 3,163 citations
  4. 4Two-way fixed effects, the two-way mundlak regression, and difference-in-differences estimators2025 · 129 citations
  5. 5Beyond tipping points: critical mass theory through the lens of board gender diversity2025 · 9 citations