オオタケ トシツグ   OTAKE Toshitsugu   大竹 敏次    所属   立命館アジア太平洋大学  国際経営学部    職種   教授
言語種別	英語
発行・発表の年月	2026/07/13
形態種別	学術論文
査読	査読あり
標題	Board gender diversity and ESG performance in an emerging market: does institutional ownership matter?
執筆形態	共著
掲載誌名	Journal of Financial Reporting and Accounting
掲載区分	国外
出版社・発行元	Emerald Group Publishing Limited
概要	This study investigates whether board gender diversity (BGD) influences environmental, social, and governance (ESG) performance, while also examining the moderating role of institutional ownership (IO) on this relationship. The study findings demonstrate a significant and positive effect of women in boardrooms on ESG outcomes. Furthermore, institutional ownership weakens this positive effect as a moderating variable. Remarkably, the COVID-19 outbreak led to enhanced ESG performance. The robustness of the study results is further reinforced by additional tests using different metrics for the key variables. Moreover, the findings reinforce critical mass theory.
DOI	10.1108/JFRA-08-2025-0643