The mediating role of integrated reporting in firm performance through board gender diversity: insights from the UK

Purpose This paper aims to investigate the potential role of integrated reporting (IR) in mediating the association between board gender diversity (BGD) and firm performance in the context of UK companies. Design/methodology/approach Using a quantitative research approach as delineated by Preacher and Hayes (2008), this study analyzes data collected from 449 companies operating in UK over the period spanning from 2015 to 2022. Findings The analysis presents valuable insights into the relationship between board gender diversity, firm performance and the potential mediating effect of IR. Results shed light on the dynamics and potential connections among these variables, offering a nuanced understanding of their interplay. Originality/value This research contributes to the existing literature by addressing a gap in understanding the role of integrated reporting (IR) in shaping the relationship between board gender diversity (BGD) and firm performance. While prior studies have explored BGD and firm performance independently, few have examined how IR initiatives may influence this relationship, particularly within the UK context. By investigating this interplay, the study offers new insights that are valuable for academics, practitioners and policymakers interested in corporate governance, sustainability practices and the broader impact of gender diversity on business outcomes.