The Effects of Female and Independent Board Member Ratios On Firms’ ESG Performance: Evidence from Borsa Istanbul
Muhasebe ve Finansman DergisiMuhasebe ve Finansman Dergisi, Vol. 0 No. 1122026-07-18
Aksoy, Mine, Tansel Çetin, Ayşe, Altınkaya, Zelha
Özet
The aim of this study is to examine the impact of female and independent board members on environmental, social, and governance (ESG) performance in non-financial firms listed on Borsa Istanbul. The analysis employs the two-step system GMM using data from 94 firms over the 2008–2024 period. The findings show that female and independent board members have a positive and statistically significant effect on governance performance, while female representation has a limited positive impact on overall ESG performance. Furthermore, results based on critical mass theory suggest that the effect of…
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