Analyzing the Impact of Gender Diversity and Green Accounting on Corporate Social Responsibility and Financial Performance: An Intervening Role Approach
This research reveals the dynamics of gender diversity and green accounting in CSR, highlighting their roles in financial performance among energy firms.
Key Points
Gender diversity negatively influences corporate social responsibility (CSR), contradicting expectations.
Financial performance does not serve as a mediator between gender diversity, green accounting, and CSR.
Both green accounting and financial performance have a positive effect on CSR, enhancing sustainable practices.
The study used path analysis with unbalanced panel regression to explore these relationships in the energy sector.