Corporate Social Responsibility in the European Banking Sector: Commitment to the 2030 Agenda and Its Relationship with Gender Diversity

被引:23
作者
Gallego-Sosa, Clara [1 ]
Gutierrez-Fernandez, Milagros [2 ]
Fernandez-Torres, Yakira [2 ]
Nevado-Gil, Maria Teresa [2 ]
机构
[1] Univ Extremadura, Dept Econ, Badajoz 06006, Spain
[2] Univ Extremadura, Dept Financial Econ & Accounting, Caceres 10071, Spain
关键词
corporate social responsibility; sustainable development goals; gender diversity; board of directors; banking sector; BOARD-OF-DIRECTORS; ENVIRONMENTAL PERFORMANCE; UPPER ECHELONS; SUSTAINABLE DEVELOPMENT; FEMALE DIRECTORS; MODERATING ROLE; IMPACT; GOVERNANCE; WOMEN; CSR;
D O I
10.3390/su13041731
中图分类号
X [环境科学、安全科学];
学科分类号
08 ; 0830 ;
摘要
This study examines the degree of corporate social responsibility (CSR) in the European banking sector in terms of commitment to the 2030 Agenda Sustainable Development Goals (SDGs). It also explores whether gender diversity on the board of directors can be used to differentiate between companies with different degrees of engagement with the SDGs. This question is important, given that achieving equal opportunities for women is a CSR priority for today's companies given stakeholders' demands. Descriptive and inferential statistical analyses are conducted using a sample of the 30 largest banks in Europe in terms of market capitalization as of 15 February 2019. Key conclusions are that most of the analyzed banks target at least one of the SDGs and that the banks that are most committed to Goals 11 (Sustainable Cities and Communities) and 13 (Climate Action) of the 2030 Agenda have greater gender diversity on their boards of directors.
引用
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页码:1 / 23
页数:23
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