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Kamalah Saadah, Doddy Setiawan, Agung Nur Probohudono, Evi Gantyowati
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Faculty of Economics and Business, Universitas Swadaya Gunung Jati, Jl. Pemuda 45132 Cirebon, Indonesia
Economics and Business, Universitas Sebelas Maret, Jl. Ir. Sutami No. 36A, 57126 Surakarta, Indonesia
Previous empirical research suggests that the characteristics of individuals in the board of directors or peak management teams should be examined. There is a significant gap related to the role of women in the upper level of management and disclosure of carbon emissions. Therefore, this study aims to review the impact of women in top management positions on carbon emission disclosure in the ASEAN banking sector. We analysed data from 146 banks throughout ASEAN from 2018 to 2022, comprising 719 data of observation. Sample selection employed purposive sampling. Statistical analysis was conducted using Stata MP 17 software, with the fixed effect model identified as the appropriate regression model through Chow, LM, and Hausman tests. Our empirical findings reveal a significant influence of women in upper management, specifically on carbon emission disclosure, as assessed through both Board of Directors (BOD) and audit committee perspectives. These findings have implications for investors and policymakers which support ASEAN countries in achieving net zero pledge, so that sustainability goals related to climate change can be achieved.