... standard errors for panel regression with a cross-sectional dependence approach. Findings The findings of this research indicate that women on board encourage ESG and environmental disclosures. Nonetheless, in competitively advantaged firms, the authors find that the interaction between WOMENPER...

...A. Salama; A. Cathcart; M. Andrews; R. Hall This paper was motivated by the current debate over the voluntary approach to environmental disclosures in corporate annual reports and assesses the effectiveness of the current policy of voluntarism in the UK. A brief review of the relevant theories...