Board Gender Diversity and Dimensions of Corporate Social Responsibility

Kaspereit, Thomas; Lopatta, Kerstin; Matolcsy, Zoltan

doi:10.5539/jms.v6n2p50

Cited by 12 publications

(16 citation statements)

References 59 publications

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“…Specifically, we selected the size of the board of directors (Ndir: number of directors). According to Kaspereit, Lopatta, and Matolcsy [74], it has a positive influence on CSR, thereby confirming its relationship with environmental concern [59]. It was therefore expected that companies with larger boards would have better environmental performance [75].…”

Section: Blaumentioning

confidence: 92%

Does Gender Diversity Affect the Environmental Performance of Banks?

2020

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Climate change is one of the greatest challenges facing humanity today. Therefore, all segments of society must act together to stop the deterioration of the planet and the depletion of its resources. The business sector must play an active role in acting responsibly toward the environment. Given the importance of this issue, major efforts have been made to analyze the environmental performance of the most polluting sectors. In contrast, other sectors that are also of great interest due to their contribution to sustainable development, such as the banking sector, have been overlooked. Notable factors conditioning performance include aspects of corporate governance such as gender diversity. However, the empirical evidence reveals a lack of consensus regarding the influence of women directors on corporate environmental performance. This background motivates the study of the commitment of the banking sector to reducing their environmental impact and the analysis the influence of board gender diversity on environmental performance. Data for the period 2009 to 2018 on 52 banks from the most polluting Western regions were studied using descriptive statistics and fixed effects econometric estimation to test the relationship between a selection of relevant variables. The key conclusions are that banks are committed to protecting the environment and that there are no significant differences between banks’ commitment to the planet on the basis of board gender diversity.

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Section: Blaumentioning

confidence: 92%

Does Gender Diversity Affect the Environmental Performance of Banks?

2020

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“…Velte (2016) provided empirical support for the link between board gender diversity and better ESG (Environmental‐Social‐Governance) performance. Kaspereit, Lopatta, and Matolcsy (2016) found a statistically significant relationship between board gender diversity and the specific CSR dimensions of community, diversity, employee relations, and environment. Several studies have also established that higher numbers of women on the board is associated with improved CSR reporting (Barako & Brown, 2008; Fernandez‐Feijoo, Romero, & Ruiz, 2012) and an increased likelihood of voluntary climate change disclosures (Ben‐Amar, Chang, & McIlkenny, 2017).…”

Section: Literature Reviewmentioning

confidence: 99%

Antecedents of sustainable supply chain initiatives: Empirical evidence from the S&P 500

Sebastianelli

Tamimi

2020

Business and Society Review

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Prior research on sustainable supply chain management (SSCM) has almost exclusively focused on environmental aspects (GSCM—green supply chain management) and the study of its external drivers and consequences. Framing our study within the “strategy‐conduct‐performance” paradigm, we consider the focal firm's role in the implementation of sustainable supply chain initiatives, social as well as environmental. We use data on the S&P 500 Index retrieved from Bloomberg, including variables for two relevant focal firm strategies: (a) reducing the environmental footprint of the supply chain and (b) reducing social risks in the supply chain (SRSS). Hierarchical logit modeling is carried out to examine the sequential impact of governance board characteristics and the focal firm's adoption of related internal policies and practices on the likelihood of implementing these initiatives along the supply chain. Controlling for industry, firm size, and resources, we find that board structure and diversity influence the implementation of sustainable supply chain initiatives by increasing organizational commitment to environmentally friendly and socially responsible policies and practices. Consequently, empirical evidence exists for the importance of strategic factors, namely a proactive corporate stance on sustainability associated with governance board characteristics, as antecedents of sustainable (environmental and social) supply chain initiatives.

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“…Penelitian yang dilakukan Rusmanto et al (2014), Giannarakis (2013) dan Khan (2010) menghasilkan bukti empiris bahwa komposisi wanita dalam dewan komisaris tidak memiliki pengaruh terhadap pengungkapan tanggung jawab sosial perusahaan. Hasil ini berlawanan dengan penelitian Kaspereit et al (2016), Sundarasen et al (2015), Kilic et al (2014), Pamies (2013), dan Zhang et al (2012), yang menyatakan bahwa komposisi wanita dalam dewan komisaris berpengaruh positif terhadap pengungkapan tanggung jawab sosial perusahaan.…”

Section: Komposisi Wanita Dalan Dewan Komisaris Dan Pengungkapan Tanggung Jawab Sosial Perusahaanunclassified

Determinan Pengungkapan Corporate Social Responsibility Perusahaan di Bursa Efek Indonesia

Hasanah

Rudyanto

2020

EQU

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Tujuan penelitian ini adalah untuk menguji faktor-faktor yang mempengaruhi pengungkapan corporate social responsibility (perempuan pada dewan direksi, ukuran direksi, kepemilikan publik, ukuran perusahaan, profitabilitas, leverage, umur perusahaan, dan likuiditas). Populasinya adalah perusahaan manufaktur yang terdaftar pada Bursa Efek Indonesia dari periode 2014 hingga 2016. Penelitian ini menggunakan 99 sampel dipilih dengan prosedur purposive sampling, sehingga data berjumlah 297. Hipotesis diuji menggnakan metode multiple regression. Bukti empirik dari penelitian ini mengindikasikan bahwa ukuran direksi, ukuran perusahaan, dan leverage memiliki dampak statistik terhadap pengungkapan corporate social responsibility. Perempuan pada dewan direksi, kepemilikan public, profitabilitas, umur perusahaan, likuiditas tidak memiliki dampak terhadap corporate social responsibility.

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Board Gender Diversity and Dimensions of Corporate Social Responsibility

Cited by 12 publications

References 59 publications

Does Gender Diversity Affect the Environmental Performance of Banks?

Does Gender Diversity Affect the Environmental Performance of Banks?

Antecedents of sustainable supply chain initiatives: Empirical evidence from the S&P 500

Determinan Pengungkapan Corporate Social Responsibility Perusahaan di Bursa Efek Indonesia

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