Do Board Gender Diversity and Director Typology Impact CSR Reporting?

被引：136

作者：

Cabeza-Garcia, Laura ^{[1
]}

Fernandez-Gago, Roberto ^{[1
]}

Nieto, Mariano ^{[1
]}

机构：

[1] Univ Leon, Dept Business Adm, Campus Vegazana S-N, E-24071 Leon, Spain

来源：

EUROPEAN MANAGEMENT REVIEW | 2018年 / 15卷 / 04期

关键词：

corporate social reporting; board gender diversity; director typology; CORPORATE SOCIAL-RESPONSIBILITY; FINANCIAL PERFORMANCE; DECISION-MAKING; WOMEN DIRECTORS; GOVERNANCE; FIRM; OWNERSHIP; ORIENTATION; DISCLOSURE; DETERMINANTS;

D O I：

10.1111/emre.12143

中图分类号：

C93 [管理学];

学科分类号：

12 ; 1201 ; 1202 ; 120202 ;

摘要：

By studying female directors and their typology, this paper contributes to the empirical evidence relating to board gender diversity and the disclosure of corporate social responsibility (CSR) information. An ordered random effect probit model was applied to a panel of Spanish non-financial and non-insurance listed firms over the 2009-2013 period. The analyses revealed that a higher percentage of women in boardrooms and in groups of outside and independent directors imply better CSR disclosure. These results hold for corporations with a critical mass of three women on the board and among outside directors.

引用

页码：559 / 575

页数：17

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