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Cybersecurity Oversight and Board Diversity: The Disclosure Paradigm
Abstract
The study aims to determine how board diversity affects cybersecurity information disclosure for financial companies listed on S&P BSE 150. To create a CSD scorecard, the authors rely on past studies as well as SEC guidelines. The empirical research is based on data from 30 financial companies that were listed in India between 2013 and 2022. Panel data estimation technique was used to examine the connection between board diversity and CSD. The results demonstrate that CSD in Indian financial companies is in its infancy. CSD and independence diversity are significantly and favourably related. Gender diversity has no effect on CSD. Additionally, having an IT specialist on board considerably raises CSD levels and moderates the association between independence diversity and CSD, but does not successfully moderate the association between gender diversity and CSD. This study contributes to the literature through empirical evidence on the extent of CSD practises, relationship between board diversity and CSD, and the importance of an IT specialist on the board in defining CSD practises.
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