Abstract
This study investigates the influence of board gender diversity (BGD) on environmental and social disclosure (ESD) within the airline industry, an area that remains underexplored despite increasing stakeholder scrutiny. We apply automated textual analysis to annual reports of Skytrax's top global airlines from 2016 to 2022 to measure the extent of ESD and examine its association with female board representation. The results show a positive and significant relationship between BGD and ESD, with a critical mass of at least four female directors required to drive meaningful improvements in disclosure practices. These findings extend the predictions of gender socialization theory (GST) and critical mass theory (CMT) and offer practical implications for policymakers and airline managers, including the adoption of diversity quotas and leadership development initiatives to enhance corporate transparency and accountability.
| Original language | English |
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| Journal | Business Strategy and the Environment |
| Early online date | 26 Aug 2025 |
| DOIs | |
| Publication status | E-pub ahead of print - 26 Aug 2025 |
Bibliographical note
Copyright © 2025 The Author(s). Business Strategy and the Environment published by ERP Environment and John Wiley & Sons Ltd. This is an open access article under the terms of the Creative Commons Attribution License, which permits use, distribution and reproduction in any medium, provided the original work is properly cited.Keywords
- social and environmental disclosure
- female representation
- board gender diversity