Gender diversity on corporate boards: How Asian and African women contribute on sustainability reporting activity

Purpose – This study aims to investigate the influence of organisations’ board gender diversity on the adoption of the United Nations sustainable development goals (SDGs) and on the use of external assurance. Design/methodology/approach – The paper combines data from the Global Reporting Initiative’s Sustainability Disclosure Database and the Orbis database from Bureau van Dijk. The study uses logit models based on a sample of 366 large Asian and African companies which have addressed the SDGs in their sustainability reports published in 2017. Findings – The results reveal that board gender diversity is positively associated with sustainability reporting and the involvement of an external assurance provider. Originality/value – This study adds to the growing literature on the relationship between women’s participation on corporate boards and SDG reporting. Additionally, it addresses the understudied question of how the gender diversity of board resources affects the adoption of the external assurance of sustainability reporting.