female audit committee chair esg impact

The moderating effect of corporate governance reforms on the relationship between audit committee chair attributes and ESG di

Female vs Male Audit Chairs Corporate Governance Impact Revealed

Female vs Male Audit Chairs Corporate Governance Impact Revealed 32% of firms that appointed female audit committee chairs saw a measurable boost in ESG disclosure quality after South Korea’s 2024 governance reforms. By contrast, male-led audit committees recorded a modest rise, highlighting how chair gender interacts with regulatory change.