Abstract
This paper examines the existing literature on the relationship between board diversity and environmental, social and governance (ESG) disclosure practices, with a particular focus on Chinese listed companies. It consolidates research on how different dimensions of board composition - such as gender, age, nationality, ethnicity, educational background, expertise, tenure and independence - influence ESG disclosure and practices.
While the relationship between board diversity and ESG practices has been extensively studied in Western markets, this review identifies key gaps in understanding these dynamics in the Chinese context. Notable challenges include the impact of cultural and regulatory frameworks on board composition and the incorporation of diversity perspectives into corporate governance decision-making.
By highlighting the need for more targeted research in emerging markets, particularly China, this paper provides a comprehensive summary of current knowledge, identifies key research gaps, and lays the groundwork for future research. This paper aims to contribute to the academic discourse at the intersection of governance and sustainability in China.