RT Journal Article
T1 What Do We Know About How Companies Manage Waste? The Effect of Tenure and Diversity of Directors on Disclosures
A1 García-Sánchez, Isabel María
A1 Aibar Guzmán, Beatriz
A1 Marín-Hernández, Salvador
A1 Ortiz-Martínez, Esther
K1 Board cultural diversity
K1 Board diversity
K1 Board gender diversity
K1 Board tenure
K1 Waste management disclosure
AB This paper aims to analyze the effect of board tenure on firms' waste management disclosure and explore whether this effect is amplified by board gender and cultural diversity. The analysis is based on data from 832 large firms worldwide from 2011 to 2020. We draw on a multi-theoretical framework combining the Upper Echelons Theory (UET), Resource Dependence Theory (RDT), and the Resource-Based View (RBV) as our main theoretical underpinnings and complementing them with entrenchment theory, gender socialization theory (GST), and imprinting theory. The results indicate that board tenure positively affects waste management disclosure and that board diversity strengthens the direct impact of tenure on the waste information firms disclose to stakeholders. These results are robust to variations in methodological specifications. Additionally, the amplifying role of the health crisis triggered by the COVID pandemic is identified.
PB Wiley
SN 1535-3958
YR 2026
FD 2026-02-17
LK https://hdl.handle.net/10347/46481
UL https://hdl.handle.net/10347/46481
LA eng
NO García-Sánchez, I.-M., B.Aibar-Guzmán, S.Marín-Hernández, and E.Ortiz-Martínez. 2026. “What Do We Know About How Companies Manage Waste? The Effect of Tenure and Diversity of Directors on Disclosures.” Corporate Social Responsibility and Environmental Management1–36. https://doi.org/10.1002/csr.70473.
NO This work is part of the R&D&I project PID2024-155692NB-I00 funded by MICIU/AEI/10.13039/501100011033 and by ERDF/EU. The authors acknowledge the funding for the open access publication of this article through the transformative agreement between CRUE-CSIC and Wiley provided by the Universidad de Salamanca.
DS Minerva
RD 23 may 2026