<![CDATA[Purpose: This study examines the effects of female board representation and the Coronavirus Disease 2019 (COVID-19) global health crisis on multidimensional Environmental, Social, and Governance (ESG) disclosure among European listed firms.Research Methodology: The study employs panel data from 121 firms continuously listed in the STOXX Europe 600 Index over the period 2008–2021. Multivariate Analysis of Variance (MANOVA) is employed to examine the simultaneous effects on the three ESG dimensions, followed by univariate Analysis of Variance (ANOVA).Results: The results show that both the global health crisis and female board representation significantly influence multidimensional ESG disclosure.Conclusions: The findings demonstrate that both the COVID-19 global health crisis and female board representation significantly influence firms' ESG disclosure. The results indicate that external institutional conditions and internal board characteristics are both relevant to corporate ESG transparency. The effects of these factors differ across ESG dimensions.Limitations: The study focuses on continuously listed STOXX Europe 600 firms and the 2008–2021 period, which may limit the generalisability of the findings to other markets and institutional contexts.Contributions: This study contributes to the institutional theory by integrating an external institutional shock with an internal governance characteristic to explain multidimensional ESG disclosure. This study identifies differentiated drivers of ESG disclosure and shows that board gender diversity and crisis-related institutional pressures are associated with different patterns of ESG transparency.]]>
