Boardroom balance: exploring the non-linear impact of female board representation on anti-corruption disclosures in UK firms

This study provides a novel empirical investigation into how female representation on corporate boards influences anti-corruption disclosure practices among UK listed firms, while also accounting for other critical governance variables. It specifically examines the impact of female board representation on both the efficacy and breadth of these disclosure practices. Intriguingly, our analysis reveals an inverted U-shaped relationship: as the proportion of female board members increases, anti-corruption disclosure intensifies, but then diminishes when female representation exceeds the 22% threshold. This finding sheds light on the complex dynamics of gender diversity in the boardroom and its nuanced impact on corporate transparency and ethical accountability. Our research thus contributes significantly to the broader conversation on corporate governance, particularly in understanding how board composition can shape and drive anti-corruption initiatives in the corporate sector.