这项研究背后的动力或驱动力是对温室气体排放信息披露的迅速增长的认识。整个世界的商业主管都有兴趣设计这样一种政策，减少每年的温室气体(GHG)排放。这个问题也被世界上许多大投资者所考虑。他们对公司的相关事实非常感兴趣，即该公司的政策是如何应对与气候问题相关的风险和机会，以及减少温室气体排放(Solomon et al .，2010)。2010年，所罗门研究了温室气体排放的信息，发现温室气体排放的质量和含量之间存在差距。由于这种变化，认识到披露信息质量的因素是极其重要的。
这份报告背后的另一个动机是企业董事对企业世界性别多样性的改善(Terjesen,Sealy和Singh(2009)。该报告也为公司管理部门的各种显著优势提供了证据。研究人员和rankers已经提出，女性的存在对管理和决策过程有重要的影响。其中的一些好处包括，董事会的重点是维护其公司的声誉(Bear,Rahman和Post,2010)，更好的抗风险决策，厌恶(Barber和Odean,2001;《管理人员的检查》(Adams and Ferriera,2009)。
The motivation or driving force behind this study is the rapidly increasing awareness of greenhouse gas emission disclosures. The business directors of the entire world are interested in designing such a policy that reduces their annual greenhouse gas (GHG) emissions. This issue is also taken under consideration by many big investors in the world. They are highly interested in the facts about company that how the company’s policy is countering the risks and opportunities related to climatic matters and reduction in greenhouse gas emissions (Solomon et al., 2010). Solomon in 2010 studies the disclosures of GHG emissions and found disparity between the quality and content of GHG emission. Due to this variation, it was extremely important to recognize the factors involved in quality of the disclosures.
Another motivation behind this report is the attentiveness of business directors towards improvement in gender diversity in the corporate world (Terjesen, Sealy and Singh (2009). This report, in turn, also provides evidences on various noticeable advantages in the management sector of a company. It has already been suggested by researchers and rankers that presence of women has its significant effect on processes of management and decision making. Some of these benefits include, focus of board to uphold reputation of their firm (Bear, Rahman and Post, 2010), better anti-risk decision making averse (Barber and Odean, 2001; Jianakopolos and Bernasek 1998), and checking of managers (Adams and Ferriera, 2009).
The socio-politico approach was used in developing the hypothesis of this report using Legitimacy theory. According to this theory the corporate performance is highly affected by social and political pressures. In this perspective, the aforementioned reports were analyzed. Many other environmental disclosure reports verify this legitimization theory (Brown and Deegan, 1998; Deegan and Rankin, 1996). Our study shows a great correlation among the gender equality and quality of greenhouse gas emission disclosures.