This study investigates the relationship between the implementation of mandatory gender quotas on boards and companies' environmental indicators for Italian listed firms from 2010 to 2018. First, based on the upper echelon and resource dependence theories, we expect that the resources provided by female directors appointed under a coercive legal approach will lead to a reduction in firms' greenhouse gas emissions and an increase in recycled waste. These resources are mainly based on female personality, backgrounds and environmental commitment, which improve firms' environmental decision-making. Second, based on the gender socialisation and overconfidence theories, we expect that women's attention to stakeholders and experts will be negatively related to firms' environmental violations, which result in litigation and penalties. To test our hypotheses we used a content analysis and a staggered difference-in-difference multivariate regression model. Our results confirm our expectations for environmental performance and litigation, but not for penalties.

中文翻译：

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性别配额和环境：环境绩效和执法

本研究调查了 2010 年至 2018 年意大利上市公司董事会强制执行性别配额与公司环境指标之间的关系。首先，基于高层和资源依赖理论，我们预计任命的女性董事提供的资源在强制性法律方法下，将导致公司温室气体排放量减少和回收废物增加。这些资源主要基于女性的个性、背景和环境承诺，从而改善了企业的环境决策。其次，基于性别社会化和过度自信理论，我们预计女性对利益相关者和专家的关注将与企业的环境违规行为负相关，从而导致诉讼和处罚。为了检验我们的假设，我们使用了内容分析和交错的差异多元回归模型。我们的结果证实了我们对环境绩效和诉讼的期望，但不是处罚。