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<p>The rise in female participation has led to a positive shift towards gender diversity and inclusivity in significant leadership roles. This change is vital for creating more sustainable and ethical business practices like tax avoidance. Considering this context, this research investigates the impact of board gender quotas on the relationship between corporate sustainability disclosures (CSD) and tax avoidance in Malaysia. A two-step system GMM estimator tests the hypotheses on the data from the 100 listed Malaysian companies from 2017 to 2022. Results show that firms engaged in tax avoidance tend to have higher levels of CSD. However, the moderating effect of female directors indicates that greater gender diversity in boardrooms reduces the tax avoidance and improve CSD. This research offers empirical evidence from a developing nation, highlighting the role of gender diversity in corporate behaviour, and provides insights for policymakers to promote gender-diverse boards and improve corporate governance and sustainability.</p>

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Nexus between corporate sustainability disclosures and tax avoidance: does gender quotas on board make any difference?

  • 期刊论文

  • 出版模式：

    开放获取

  • 发表日期：

    2025年5月13日

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  • Md. Shamim Hossain,
  • Chui Ching Ling,
  • Nandana Wasantha Pathiranage,
  • Chorng Yuan Fung

摘要

The rise in female participation has led to a positive shift towards gender diversity and inclusivity in significant leadership roles. This change is vital for creating more sustainable and ethical business practices like tax avoidance. Considering this context, this research investigates the impact of board gender quotas on the relationship between corporate sustainability disclosures (CSD) and tax avoidance in Malaysia. A two-step system GMM estimator tests the hypotheses on the data from the 100 listed Malaysian companies from 2017 to 2022. Results show that firms engaged in tax avoidance tend to have higher levels of CSD. However, the moderating effect of female directors indicates that greater gender diversity in boardrooms reduces the tax avoidance and improve CSD. This research offers empirical evidence from a developing nation, highlighting the role of gender diversity in corporate behaviour, and provides insights for policymakers to promote gender-diverse boards and improve corporate governance and sustainability.