“…Larrieta-Rubín de Celis, Velasco-Balmaseda, de Bobadilla, Alonso-Almeida, and Intxaurburu-Clemente (2015) showed that the presence of women directors positively influences the implementation of CSR practices related to achieving gender equality, such as remuneration, training and career development, and work-life balance measures. Kowalewska (2020) reported that women in less senior positions within the company benefit from the presence of women directors by earning higher salaries, which reduces wage gaps (Stainback, Kleiner, & Skaggs, 2016).…”