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Audit Committee and ESG Disclosure Quality: The Moderating Role of Female CEO Leadership
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DOI：10.1002/bse.71420.png)
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Abstract
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ESG reporting is widespread among large public firms, yet the extent and completeness of these disclosures vary widely, raising concerns about transparency and comparability. Drawing on Stakeholder Theory and Resource Dependency theory, this study examines how audit committee (AC) effectiveness influences ESG disclosure quality (ESGDQ) and whether female CEO leadership moderates this relationship. Using panel data on S&P 500 firms from 2010 to 2023, we find that stronger AC attributes are associated with higher ESG disclosure scores, particularly in the environmental and social dimensions. Moreover, female CEO leadership amplifies the positive effect of effective ACs on ESGDQ. These findings are robust across firm fixed-effects and System GMM estimations that address unobserved heterogeneity and endogeneity concerns. Overall, this study contributes to ESG governance research by integrating internal oversight mechanisms with executive leadership and offers practical insights for boards and policymakers seeking to enhance ESG transparency through effective governance and leadership diversity.
Keywords:
audit committee attributes
ESG disclosure quality
female CEO
resource dependency theory
stakeholder theory
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