BAKI (Berkala Akuntansi dan Keuangan Indonesia)
Vol. 10 No. 2 (2025): Berkala Akuntansi dan Keuangan Indonesia

CHARACTERISTICS OF FEMALE LEADERS IN PROMOTING ESG PERFORMANCE: A SYSTEMATIC LITERATURE REVIEW

Angelia, Lisa (Unknown)
Yanti, Yanti (Unknown)



Article Info

Publish Date
22 Oct 2025

Abstract

This study aims to identify and analyze the unique characteristics of female leaders that contribute to the enhancement of Environmental, Social, and Governance (ESG) performance within firms. Additionally, it seeks to synthesize and critically review existing literature on the topic, examining theoretical frameworks, research themes, methodologies, and settings. Employing a systematic literature review guided by the SPAR-4-SLR protocol, the study utilizes both bibliometric and content analysis techniques. Data were gathered using the Publish or Perish software and visualized through VOSviewer, resulting in a comprehensive review of 52 relevant articles. The findings suggest that female board members exhibit distinct attributes compared to their male counterparts, which can positively impact the implementation of ESG practices. However, many studies emphasize the need for a minimum representation threshold to ensure the effectiveness of women’s participation in boardroom decision-making. The study recommends that both corporate entities and policymakers adopt gender diversity policies to foster more active involvement of female leaders in ESG-related governance. The selection of this research topic addresses a critical gap, recognizing the significant potential of women leaders in promoting balanced and comprehensive decision-making, particularly in relation to ESG considerations. Ultimately, the study maps the current landscape of research on female executive roles and board gender diversity, highlighting trends across theoretical, methodological, and contextual dimensions.

Copyrights © 2025






Journal Info

Abbrev

BAKI

Publisher

Subject

Humanities Economics, Econometrics & Finance Education Social Sciences

Description

Berkala Akuntansi dan Keuangan Indonesia (BAKI) adalah jurnal ilmiah di bidang akuntansi dan keuangan yang diterbitkan oleh Universitas Airlangga bekerjasama dengan Ikatan Akuntan Indonesia Kompartemen Akuntansi Pendidik (IAI-KAPd). BAKI terbit setiap Maret dan September sebagai media untuk ...