Corporate Social Responsibility and Environmental Management, 2025; 0:1–16 https://doi.org/10.1002/csr.70205 1 Corporate Social Responsibility and Environmental Management RESEARCH ARTICLE OPEN ACCESS Board Cultural Diversity and ESG Disclosure: Unveiling the Mediating Power of CSR Committees in Family Firms

This study examines the impact of board cultural diversity on ESG disclosure in family firms, exploring the mediating role of the CSR committee. Using a sample of 298 listed European non-financial family firms (2013–2022) and 2SLS models, we demon- strate that cultural diversity is positively associated with ESG disclosure, and the presence of a CSR committee mediates this relationship. Additionally, family ownership, family presence on the board, and CEO ownership are found to be negatively cor- related with ESG disclosure. The results confirm the effectiveness of the CSR committee as a cognitive-institutional mechanism that channels the board's cognitive resources into more structured sustainability practices. Findings provide policy guidance for enhancing ESG disclosure in family firms via board diversity and CSR committees.