Green Backgrounds of Female Executives and Climate Targets Disclosure: The Role of Low‐Carbon Strategy and Management Green Attention

ABSTRACT This study explores how the green backgrounds of female executives (GFEMs) influence corporate climate targets disclosure (CTD). Using a panel dataset comprising China's A‐share nonfinancial listed companies (2010–2022) and rigorous methodologies, the findings confirm that GFEMs promote CTD. We find a nonlinear correlation with CTD rising with GFEM representation to an optimal point, but again weakening due to over‐concentration of GFEM presence, an inverted U‐shaped association reminiscent of critical mass dynamics. Moreover, mediation analysis revealed that GFEMs influence corporate CTD by adopting a low‐carbon strategy and management green attention, influencing corporate strategic and cognitive responses to climate change commitments. The additional results indicate that the impact of GFEMs on CTD depends on the gender alignment of the executive teams and transpires under the leadership of male CEOs. This study offers comprehensive insights into the interrelationships among individual executive traits, leadership structures, and climate accountability.