Prior literature shows that financial disclosures and corporate governance both impact firm performance. This paper documents an important topic that has been overlooked in the prior literature, their joint effect, because the two mechanisms could be independent, substitutive, or complementary...

This article investigates the impact of gender diversity on sustainability reporting using a variety of proxies, depending on the assumption that board diversity will adopt a more rational perspective and pay more attention to stakeholder concerns and corporate responsibility. We have used...