shows that the major publicly listed corporations in Germany implement the reporting requirements very differently …. Reporting about women and leadership positions increased overall between 2009 and 2020 in line with the requirements. However … with fulfilling the legal requirements. Companies’ reporting on women and leadership positions is thus an indicator and …

, on sustainability reporting quality. After controlling for corporate governance as well as firm reporting incentives …, reporting behaviour and reporting environment, we find that gender diverse boards are associated with higher quality … sustainability reports and independent female directors have greater effect on sustainability reporting quality than female directors …