UDTR — Radar mondial des droits de la Nature

Influence of critical masses in firm boards on voluntary climate disclosure: evidence from Indian-listed firms

Identification

Clé publique

radar:r-2fa693fe405c7812dbe66fb50364ae38

Auteurs

Abhishek Amal Sanyal · Nycil George

Année déclarée

2025

Langue déclarée

en

Type source

article

Première détection

2026-11-14T02:48:07.966222+00:00

Dernière observation des métadonnées

2026-11-14T02:48:07.966222+00:00

Dernière vérification HTTP

Non effectuée

Institutions déclarées par la source

Indian Institute of Management Kozhikode

Pays d’affiliation déclarés

IN

Résumé documentaire — langue originale

This study empirically explores voluntary climate disclosure among Indian-listed firms reporting to the Carbon Disclosure Project (CDP) from 2015 to 2021, considering the varied influence of critical masses on firm boards. This is arguably the first empirical study in which a number of critical masses in boardrooms, such as foreign national directors, directors with civil services backgrounds, women directors, and CSR committees, have been collectively studied for their influence on climate disclosure. India's choice as the study's focus stems from its contemporary, relatively under-researched status in climate disclosure. This context presents relevance to our findings for similar developing countries from a social, economic, and political perspective. We find that women directors and foreign national directors positively relate to climate disclosure, emphasizing gender and cultural diversity's role in sustainability. Directors with civil services backgrounds exhibit a negative association, warranting further study on occupational diversity. CSR Committees lack significant climate disclosure relationships, challenging common assumptions. Based on Stakeholder and Critical Mass Theories, this study sheds light on voluntary climate disclosure dynamics, in the backdrop of critical masses on the firm board. The findings not only inform the decision making of corporate governance-related practitioners, but also of climate-related policymakers and regulators.

Identifiants

OPENALEX

https://openalex.org/W4410954660

DOI

10.1080/17565529.2025.2511897

Repères documentaires

Famille documentaire

article

Types déclarés par les sources

article

Éditeurs

Taylor & Francis

Les mentions d’entités ne constituent pas une preuve de reconnaissance juridique. La juridiction étudiée est distincte du pays d’affiliation des auteurs.

Sources

OpenAlex · Document 1

• Document · https://doi.org/10.1080/17565529.2025.2511897

Statut documentaire

Pertinence à examiner

Bibliothèque

Cette identité n’est pas encore intégrée à la Bibliothèque juridique.