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Purpose - This paper aims to investigate the relationship between gender diversity and the Carbon Disclosure Project (CDP) score/index. Specifically, the study describes extant research on theoretical perspectives, and the impact of women on corporate boards (WOB) on carbon emission issues in the global perspective. Design/methodology/approach - This study uses the carbon disclosure scores of the Carbon Disclosure Project (CDP) from 2011 to 2013 (inclusive). A total observation for the three year periods is 1175 companies. However, based on data availability for the model, our sample size totals 331 companies in 33 countries with firms in 12 geographical locations. We used a model which is estimated using the fixed-effects estimator. Findings -The outcomes of the study reveal that there is a positive relationship between gender diversity (WOB) and carbon disclosure information. In addition to establishing a relationship between CDP score and other control variables, this study also found a relationship with Board size, asset size, energy consumption, and Tobin's Q, which is common in the existing literature. Research limitations/implications -The limitations of the study mostly revolve around samples and the time period. To further test the generalizability and cross-sectional validity of the outcomes, it is suggested that the proposed framework be tested in more socially responsible firms. Practical implications -There are increasing pressures for WOBs from diverse stakeholders, such as the European Commission, national governments, politicians, employer lobby groups, shareholders, Fortune and FTSE rankings and best places for women to work lists. The study offers insights to policy makers implementing gender quota legislation. Originality/value -The study has important implications for putting into practice good corporate governance and in particular, gender diversity. The outcomes of our analyses advocate that companies that included women directors and with a smaller board size may expect to achieve a higher level of carbon emission performance and to voluntarily disclose the level of carbon information assessment requested by the CDP.

Background In the United States, Black Americans are suffering from significantly disproportionate incidence and mortality rates of COVID-19. The potential for racial-justice interventions, including reparations payments, to ameliorate these disparities has not been adequately explored. Methods We compared the COVID-19 time-varying R (t) curves of relatively disparate polities in terms of social equity (South Korea vs. Louisiana). Next, we considered a range of reproductive ratios to back-calculate the transmission rates β (i→j) for 4 cells of the simplified next-generation matrix (from which R (0) is calculated for structured models) for the outbreak in Louisiana. Lastly, we modeled the effect that monetary payments as reparations for Black American descendants of persons enslaved in the U.S. would have had on pre-intervention β (i→j) . Results Once their respective epidemics begin to propagate, Louisiana displays R (t) values with an absolute difference of 1.3 to 2.5 compared to South Korea. It also takes Louisiana more than twice as long to bring R (t) below 1. We estimate that increased equity in transmission consistent with the benefits of a successful reparations program (reflected in the ratio β (b→b) / β (w→w) ) could reduce R (0) by 31 to 68%. Discussion While there are compelling moral and historical arguments for racial injustice interventions such as reparations, our study describes potential health benefits in the form of reduced SARS-CoV-2 transmission risk. As we demonstrate, a restitutive program targeted towards Black individuals would not only decrease COVID-19 risk for recipients of the wealth redistribution; the mitigating effects would be distributed across racial groups, benefitting the population at large.