Speaker
Description
This conceptual review explores the moderating role of gender diversity in the relationship between Environmental, Social, and Governance (ESG) practices and capital structure decisions within organizations. As ESG considerations increasingly shape corporate strategies, understanding how gender-diverse leadership influences financial decisions becomes crucial. Drawing on insights from corporate finance, governance, and diversity literature, this paper examines how gender diversity on boards and in executive roles may impact the way firms integrate ESG factors into their capital structure choices. The review suggests that gender diversity can offer more balanced risk perspectives, promote ethical decision-making, and lead to more sustainable financial strategies. By identifying theoretical linkages and gaps in current research, this study aims to provide a foundation for future empirical work and to encourage more inclusive and sustainable approaches in corporate financial management.
