Bridging Governance and Sustainability: A Systematic Review of Female Leadership in ESG Reporting
DOI:
https://doi.org/10.33062/ajb.v10i01.92Keywords:
ESG reporting, board gender diversity, corporate governance, sustainability, board structureAbstract
Environmental, Social, and Governance (ESG) reporting plays a pivotal role in modern corporate governance, with growing attention directed toward the impact of female leadership on disclosure quality. This study conducts a systematic review of 79 peer-reviewed journal articles published between 2015 and 2025, sourced from the Scopus database and analyzed using PRISMA methodology. The central aim is to evaluate how women's leadership affects ESG reporting, especially within varying governance frameworks and institutional settings.
The review reveals a consistent positive link between female leadership and enhanced ESG reporting. The effect is particularly evident when women hold influential decision-making positions and attain significant representation on corporate boards. Governance characteristics such as board size, independence, and the inclusion of audit committees further reinforce this association. Female leaders are often linked to greater transparency, accountability, and stakeholder engagement. However, the literature shows gaps in examining mediating variables and contextual influences that could enrich understanding of these dynamics.
By incorporating perspectives from Agency Theory, Critical Mass Theory, and Signaling Theory, this review provides an integrated framework to explain how gender-diverse leadership shapes ESG practices. It emphasizes moving beyond symbolic representation to meaningful inclusion in governance, thereby enhancing the effectiveness of ESG reporting.
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