Track: Sustainability

Abstract

The question of whether or not gender diversity between board members can contribute to increase company performance is one of the key lines of research in the field of diversity within the top management. This study provides a critical theoretical justification for businesses. Research into the relationship between ESG reporting and firm performance has produced inconclusive results. The purpose of this research is to give a more complete and accurate analysis of the effect of ESG reporting on firm performance. This study also investigated how gender diversity between board members can help to moderate the effect of ESG reporting and company performance. The performance of a corporation is not significantly affected by ESG reporting. according to the findings, but gender diversity on the board can moderate the effect of ESG reporting and company performance. The research's findings have contributed to both the theory and practice of gender diversity between board members, as well as provide businesses with an empirical foundation for optimizing board composition.

Keywords
ESG Reporting, Board Gender Diversity, Firm Performance, Public Company, ESG Leader Index