...Akshita Arora; Kuldeep Singh Purpose The objective of this study is to assess if corporate social disclosures in a company are influenced by gender diversity at board level. We also investigate the number of women directors, who can collectively make an impact on social disclosures, by considering...

... for the value of such disclosures to stakeholders. The purpose of this study is to shed light on social visibility as a determinant of the variation in substance found in social disclosures in order to understand underlying reasons for why some firms offer more substance than others in their social disclosures...