File(s) under permanent embargo
Board gender composition, board independence andsustainable supply chain responsibility
journal contributionposted on 2023-05-20, 06:53 authored by Benjamin, S, Mansi MansiMansi Mansi, Rakesh PandeyRakesh Pandey
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.
Publication titleAccounting and Finance
PublisherWiley-Blackwell Publishing Asia
Place of publicationUnited Kingdom
Rights statement© 2019 Accounting and Finance Association of Australia and New Zealand