Women on Corporate Boards: Do They Promote Water Disclosure?

Against the backdrop of intensifying global water stress, this study examines whether female board representation affects corporate water information disclosure (CWID) among Chinese listed firms. Using 33,567 firm-year observations from Chinese listed firms over 2009–2022, this study constructs a content-analysis-based measure of CWID and examines how women on boards affect such disclosure. The empirical results show state-owned enterprises and marketization have positive moderating effects. Therefore, this study provides managerial implications for enterprise management and points out an interesting direction for future research.