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The Effect of Female Personnel on the Voluntary Disclosure of Carbon Emissions Information
This paper examines the effect of female personnel (female executives and female employees) on corporate voluntary disclosure policy on carbon emission information. The study is motivated from the recent fact that the laws and systems related to female workers are rapidly changing as the social and...
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Formato: | Online Artículo Texto |
Lenguaje: | English |
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MDPI
2022
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Acceso en línea: | https://www.ncbi.nlm.nih.gov/pmc/articles/PMC9602625/ https://www.ncbi.nlm.nih.gov/pubmed/36293826 http://dx.doi.org/10.3390/ijerph192013247 |
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author | Kim, Eunsoo |
author_facet | Kim, Eunsoo |
author_sort | Kim, Eunsoo |
collection | PubMed |
description | This paper examines the effect of female personnel (female executives and female employees) on corporate voluntary disclosure policy on carbon emission information. The study is motivated from the recent fact that the laws and systems related to female workers are rapidly changing as the social and economic status of women in South Korea has recently improved. In a sample of 9406 firm-year observations over the period from 2014 to 2020, the higher the proportion of female executives, the higher the frequency of voluntary disclosure on carbon emission information. These results are the same even when the female workforce was measured as the proportion of general female employees. Therefore, it can be said that the existence of female personnel at the management and practice level plays a significant role in improving voluntary disclosure quality. By considering the impact of gender manpower composition on enhancing corporate transparency, it provides evidence that market participants can have a positive view on the quality of information environment provided by companies with a high proportion of female personnel. |
format | Online Article Text |
id | pubmed-9602625 |
institution | National Center for Biotechnology Information |
language | English |
publishDate | 2022 |
publisher | MDPI |
record_format | MEDLINE/PubMed |
spelling | pubmed-96026252022-10-27 The Effect of Female Personnel on the Voluntary Disclosure of Carbon Emissions Information Kim, Eunsoo Int J Environ Res Public Health Article This paper examines the effect of female personnel (female executives and female employees) on corporate voluntary disclosure policy on carbon emission information. The study is motivated from the recent fact that the laws and systems related to female workers are rapidly changing as the social and economic status of women in South Korea has recently improved. In a sample of 9406 firm-year observations over the period from 2014 to 2020, the higher the proportion of female executives, the higher the frequency of voluntary disclosure on carbon emission information. These results are the same even when the female workforce was measured as the proportion of general female employees. Therefore, it can be said that the existence of female personnel at the management and practice level plays a significant role in improving voluntary disclosure quality. By considering the impact of gender manpower composition on enhancing corporate transparency, it provides evidence that market participants can have a positive view on the quality of information environment provided by companies with a high proportion of female personnel. MDPI 2022-10-14 /pmc/articles/PMC9602625/ /pubmed/36293826 http://dx.doi.org/10.3390/ijerph192013247 Text en © 2022 by the author. https://creativecommons.org/licenses/by/4.0/Licensee MDPI, Basel, Switzerland. This article is an open access article distributed under the terms and conditions of the Creative Commons Attribution (CC BY) license (https://creativecommons.org/licenses/by/4.0/). |
spellingShingle | Article Kim, Eunsoo The Effect of Female Personnel on the Voluntary Disclosure of Carbon Emissions Information |
title | The Effect of Female Personnel on the Voluntary Disclosure of Carbon Emissions Information |
title_full | The Effect of Female Personnel on the Voluntary Disclosure of Carbon Emissions Information |
title_fullStr | The Effect of Female Personnel on the Voluntary Disclosure of Carbon Emissions Information |
title_full_unstemmed | The Effect of Female Personnel on the Voluntary Disclosure of Carbon Emissions Information |
title_short | The Effect of Female Personnel on the Voluntary Disclosure of Carbon Emissions Information |
title_sort | effect of female personnel on the voluntary disclosure of carbon emissions information |
topic | Article |
url | https://www.ncbi.nlm.nih.gov/pmc/articles/PMC9602625/ https://www.ncbi.nlm.nih.gov/pubmed/36293826 http://dx.doi.org/10.3390/ijerph192013247 |
work_keys_str_mv | AT kimeunsoo theeffectoffemalepersonnelonthevoluntarydisclosureofcarbonemissionsinformation AT kimeunsoo effectoffemalepersonnelonthevoluntarydisclosureofcarbonemissionsinformation |