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Board gender composition, board independence andsustainable supply chain responsibility

Benjamin, S, Mansi, M ORCID: 0000-0002-9397-8504 and Pandey, R 2019 , 'Board gender composition, board independence andsustainable supply chain responsibility' , Accounting & Finance, no. August , pp. 1-35 , doi: 10.1111/acfi.12532.

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Abstract

The consideration of social and environmental factors in companies’ supply chain is a prevalent research topic because stakeholders are now inquisitive about the social and environmental impacts of companies’ suppliers. Using a sample of S&P 500 firms, we find that board gender composition and board independence are positively associated with sustainable supply chain responsibility (SSCR). We also identify three channels (CEO duality, sustainability committee and sensitive industries) through which board gender composition and board independence affect SSCR, where board gender composition consistently explains SSCR, but the effect of board independence is less pronounced in firms with CEO duality and firms with a sustainability committee. Finally, we explore the reason for the less‐pronounced findings for board independence in our subsample analyses and find that, compared with independent female directors who continue to display significant associations with SSCR, independent male directors do not engender SSCR across the three subsample tests.

Item Type: Article
Authors/Creators:Benjamin, S and Mansi, M and Pandey, R
Keywords: board gender composition, CEO duality, sustainable supply chain responsibility
Journal or Publication Title: Accounting & Finance
Publisher: Wiley-Blackwell Publishing Asia
ISSN: 1467-629X
DOI / ID Number: 10.1111/acfi.12532
Copyright Information:

© 2019 Accounting and Finance Association of Australia and New Zealand

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