{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,2,23]],"date-time":"2026-02-23T17:03:24Z","timestamp":1771866204832,"version":"3.50.1"},"reference-count":118,"publisher":"Emerald","issue":"3","funder":[{"name":"Funda\u00e7\u00e3o para a Ci\u00eancia e a Tecnologia","award":["UIDB\/04058\/2020;"],"award-info":[{"award-number":["UIDB\/04058\/2020;"]}]},{"name":"Funda\u00e7\u00e3o para a Ci\u00eancia e a Tecnologia","award":["UIDB\/04058\/2020"],"award-info":[{"award-number":["UIDB\/04058\/2020"]}]},{"name":"Funda\u00e7\u00e3o para a Ci\u00eancia e a Tecnologia","award":["UIDP\/00681\/2020"],"award-info":[{"award-number":["UIDP\/00681\/2020"]}]},{"name":"Funda\u00e7\u00e3o para a Ci\u00eancia e a Tecnologia"}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":[],"published-print":{"date-parts":[[2026,2,23]]},"abstract":"<jats:sec>\n                    <jats:title>Purpose<\/jats:title>\n                    <jats:p>This paper aims to analyze the impact of Environmental, Social and Governance (ESG) components on the board of directors\u2019 remuneration and the moderating effect of gender diversity on this impact.<\/jats:p>\n                  <\/jats:sec>\n                  <jats:sec>\n                    <jats:title>Design\/methodology\/approach<\/jats:title>\n                    <jats:p>To achieve this aim, we have used panel data methodology on 337 Iberian-listed companies from 2013 to 2022, employing the Generalized Method of Moments (GMM).<\/jats:p>\n                  <\/jats:sec>\n                  <jats:sec>\n                    <jats:title>Findings<\/jats:title>\n                    <jats:p>Our results suggest that companies with high ESG practices tend to adopt conservative policies regarding board members\u2019 remuneration, and the sole effect of board diversity also works toward conservative compensation. Furthermore, gender diversity mitigates the negative impacts of environmental and social performance on remuneration but strengthens the negative impact of governance performance in this relationship.<\/jats:p>\n                  <\/jats:sec>\n                  <jats:sec>\n                    <jats:title>Originality\/value<\/jats:title>\n                    <jats:p>This study provides a novel perspective on the relationship between ESG performance and board member remuneration by introducing gender diversity as a moderating factor, an area still underexplored in the existing body of literature. Additionally, it uniquely contextualizes this analysis within Iberian-listed companies, emphasizing the regulatory impact of gender quotas and their implications on sustainable governance practices. Finally, by analyzing all three ESG pillars and incorporating gender diversity as a moderating variable, the study introduces a fresh perspective on sustainability initiatives and diverse leadership. This comprehensive approach advances the discussion on executive compensation and the role of ESG in promoting equitable and sustainable corporate governance practices.<\/jats:p>\n                  <\/jats:sec>","DOI":"10.1108\/cg-10-2024-0541","type":"journal-article","created":{"date-parts":[[2025,10,30]],"date-time":"2025-10-30T12:12:44Z","timestamp":1761826364000},"page":"645-669","source":"Crossref","is-referenced-by-count":0,"title":["The impact of ESG performance on board members\u2019 remuneration in Iberian companies: exploring gender diversity moderating effect"],"prefix":"10.1108","volume":"26","author":[{"given":"Rui","family":"Guedes","sequence":"first","affiliation":[{"name":"University of Aveiro the DEGEIT \u2013 Department of Economics, Management, Industrial Engineering and Tourism, The Research Unit on Governance, Competitiveness and Public Policies (GOVCOPP), , Aveiro, , and Department of National Accounts, Statistics Portugal, Lisboa, Portugal.","place":["Portugal"]}]},{"given":"Elisabete","family":"Neves","sequence":"additional","affiliation":[{"name":"Instituto Polit\u00e9cnico de Coimbra Instituto Superior de Contabilidade e Administra\u00e7\u00e3o de Coimbra , Coimbra, .","place":["Portugal"]}]},{"given":"Elisabete Sim\u00f5es","family":"Vieira","sequence":"additional","affiliation":[{"name":"Universidade de Aveiro ISCA-UA, , Aveiro, .","place":["Portugal"]}]}],"member":"140","published-online":{"date-parts":[[2025,8,12]]},"reference":[{"key":"2026022311073130500_ref001","doi-asserted-by":"publisher","first-page":"1","DOI":"10.1080\/19420676.2024.2334703","article-title":"The influence of board characteristics on corporate social performance","author":"Agnese","year":"2024","journal-title":"Journal of Social Entrepreneurship"},{"key":"2026022311073130500_ref002","doi-asserted-by":"publisher","first-page":"101994","DOI":"10.1016\/j.seps.2024.101994","article-title":"On the road to sustainability: the role of 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