Research on the Impact of Female Directors on the Sustainable Development of Enterprises:Basedon the Empirical Test of Listed Companies in China
The level of sustainable development of enterprises is crucial to the realization of high-quality development of China's economy,and female directors play an increasingly critical role incorporate governance.Therefore,it is of practical significance to study the relationship between female directors and sustainable development of enterprises.This paper empirically examines the impact of female directors on the sustainable development of enterprises and the role of internal control in the sample of listed companies in Shanghai and Shenzhen A shares from 2010 to 2020.The study found that the increase of the proportion of female directors is conducive to promoting the sustainable development of enterprises,and the quality of internal control plays a part of intermediary role in the im-pact of female directors on the sustainable development of enterprises.This paper enriches the literature on female directors,reveals the role of internal control in promoting the sustainable development of enterprises,and has certain reference value for the sustainable oper-ation of listed companies.
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