, motivated by self-interest, managers obfuscate such disclosures to mask their own actions and hide unfavourable information … hypothesize and empirically test the relationship between board gender diversity (BGD) and the readability of narrative disclosure … relationship. Finally, I find that although gender discrimination in the appointment of directors spurs complex readability, the …

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 …

, reporting behaviour and reporting environment, we find that gender diverse boards are associated with higher quality … quota based) approach to encourage board gender diversity and its effects on sustainability reporting quality … responsibility and stakeholder concerns, this paper examines the effect of board gender diversity, measured using a range of proxies …