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“Artificial” gender diversity and public visibility: The case of corporate water disclosure in Indonesia by Malisa Salsabila; Desi Adhariani is a Business, Management and Accounting article available to read on EtoBox.

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## Abstract Global water crises need solutions from various parties including the business sector. This study examines the role of board gender diversity in supporting corporate water disclosure representing companies' efforts to use and manage water efficiently. This research also investigates whether the public visibility of a corporation, measured by the Google Search Volume (GSV) or Google Trends and which describes the monitoring function from stakeholder groups, can strengthen the association. The samples consist of 51 companies listed on the Indonesia Stock Exchange (IDX) from 2018–2021. The results showed that gender diversity as indicated by the percentage of women on the board of commissioners and directors has insignificant results, which means that the board's gender diversity has not played a role as an important determinant of corporate water accountability. In addition, the moderating role of GSV also showed insignificant results, meaning that the expected positive effect of board gender diversity on water disclosure does not intensify with high public visibility. Only two control variables, namely the Corporate Social Responsibility (CSR) committee and company size

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Author

Malisa Salsabila; Desi Adhariani

Publisher

Wiley

Published

2022

Language

EN

Field

Business, Management and Accounting (Social Sciences)