Does board gender diversity engage with Corporate Social Responsibility reporting?
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Title
Does board gender diversity engage with Corporate Social Responsibility reporting?Author (s)
Tutor/Supervisor; University.Department
Pucheta-Martínez, María Consuelo; Universitat Jaume I. Departament de Finances i ComptabilitatDate
2018-05-13Publisher
Universitat Jaume IAbstract
In recent years, the incorporation of women into the labor market has increased, but
there are still notable gender differences in the composition of the governing bodies. On the
other hand, in the business world ... [+]
In recent years, the incorporation of women into the labor market has increased, but
there are still notable gender differences in the composition of the governing bodies. On the
other hand, in the business world the concept of CSR (corporate social responsibility) is
becoming increasingly relevant, as the actions of companies have repercussions on society.
Recently it has been written about whether having a gender-sensitive board of directors favors
voluntary disclosure by companies of CSR reports. The purpose of this paper is to analyze
whether gender diversity in the board of directors can be positively associated with the
disclosure of information on corporate social responsibility. For this, we carry out the analysis
on an international sample of 12,726 companies belonging to different sectors, of which we
know about which aspects related to CSR they report and also, among other data, the
composition of its board of directors. The results of this study reveal that having a high
proportion of female directors on the board of directors positively affects the amount of CSR
information presented by the company. [-]
Subject
Description
Treball Final de Grau en Finances i Comptabilitat. Codi: FC1049. Curs: 2017/2018
Type
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