Overall, I believe that this study has a high potential to add to the literature on the relationship between gender diversity and firm environmental performance.
1- In lines 28 and onwards, you argue a lack of literature looking at dynamic (GMM) analysis of the role of female on CSR and ESG issues, but fail to mention some examples. Please provide some, and position your work in that (brief) strand of literature. One example you should consider is Gaio, C., & Gonçalves, T. C. (2022). Gender diversity on the board and firms’ corporate social responsibility. International Journal of Financial Studies, 10(1), 15.