Do Board Gender Diversity and Director Typology Impact CSR Reporting?

García, Laura Cabeza; Gago, Roberto Fernández; Antolín, Mariano Nieto

doi:10.1111/emre.12143

Cited by 164 publications

(179 citation statements)

References 124 publications

Supporting

Mentioning

165

Contrasting

Unclassified

Order By: Relevance

“…This specific focus is important for two reasons. As environmental performance is industry‐sensitive, investigating a homogeneous sample allows for comparisons between institutions that are subject to the same environmental concerns (Cabeza‐García, Fernández‐Gago, & Nieto, ). Banks are an interesting subject of research because they are increasingly involved in environmental issues (Alberici & Querci, ).…”

Section: Introductionmentioning

confidence: 99%

The impact of women leaders on environmental performance: Evidence on gender diversity in banks

Birindelli

Iannuzzi

Savioli

2019

Corp Soc Responsibility Env

216

215

View full text Add to dashboard Cite

This study analyses the impact of women leaders on environmental performance in a sample of 96 listed banks in the EMEA (Europe, Middle East and Africa) region from 2011 to 2016. Gender diversity in leadership positions is explored through women in the board of directors, chief executive officer gender, and the interaction between these two aspects. This study sheds light on inconsistent results in prior literature by testing three theoretical perspectives: gender difference, critical mass, and homophily. The main results suggest that there is nonlinear relationship between women directors and the environmental performance of banks and that female chief executive officers play a strategic role in shaping this relationship, by confirming the homophily perspective for the banking sector. Therefore, leader gender diversity is an important driver of environmental sustainability in banks, which are increasingly involved in environmental issues either directly, as companies, or indirectly, through their lending activity.

show abstract

Section: Introductionmentioning

confidence: 99%

The impact of women leaders on environmental performance: Evidence on gender diversity in banks

Birindelli

Iannuzzi

Savioli

2019

Corp Soc Responsibility Env

216

215

View full text Add to dashboard Cite

show abstract

“…Researchers have also paid little attention to the effect of female directors’ typology on CSR reporting. As far as we know, a few authors, such as Cabeza‐García, Fernández‐Gago, and Nieto (), have attempted to analyse the effect of outside female directors and independent female directors on the CSR disclosure, but no research has investigated the individual effect of independent and institutional women directors on CSR reporting. These female directors are not directly involved in the management activities of companies, but there are some differences among them and, therefore, their incentives and engagement with CSR reporting may differ.…”

Section: Introductionmentioning

confidence: 99%

Commitment of independent and institutional women directors to corporate social responsibility reporting

Pucheta‐Martínez

Bel‐Oms

Olcina‐Sempere

2018

Business Ethics: A Eur Rev

View full text Add to dashboard Cite

This paper examines how independent and institutional women directors on boards affect corporate social responsibility (hereafter CSR) reporting. Most of the previous empirical evidence has shown a linear association between female directors and CSR disclosure, but to the best of our knowledge, no research has investigated the individual effect of independent and institutional female directors on CSR reporting. Therefore, the analysis of how the disclosure of CSR information is affected by independent and institutional women directors in a separate way merits our attention. Thus, we posit that there is a nonlinear association, concretely quadratic, between independent and institutional female directors on boards and CSR reporting. Our results demonstrate that, in line with the monitoring hypothesis, as the presence of independent and institutional women directors on boards increases, the CSR disclosure improves, but when their presence on boards reaches a tipping point (20.47% and 13.32%, respectively), CSR reporting decreases, which is consistent with the collusion hypothesis. This research contributes to the existing literature on the relationship between board gender diversity and CSR disclosure by suggesting that board structures formed by institutional and independent female directors have an effect on CSR reporting. Hence, female directors play a relevant role on boards since they may influence the CSR disclosure.

show abstract

“…Scherer and Palazzo (2007) suggest a 'political CSR' perspective that has five interrelated dimensions: governance model, role of law (Elsayed, 2010), scope of corporate responsibility, source of corporate legitimacy, and the role of democracy. The role of executives in driving CSR (see Cabeza-García et al, 2017) in the form of tuning their organizations into social concerns and engaging in value-laden organizational decision making processes to respond to multiple stakeholders is of fundamental importance. This debate is also related to a wider understanding of the people who constitute a corporation, including owner, professional executives and a whole range of stakeholder groups (Sison, 2009) and their expectations vis-à-vis business responsibility.…”

Section: Introductionmentioning

confidence: 99%

“…This debate is also related to a wider understanding of the people who constitute a corporation, including owner, professional executives and a whole range of stakeholder groups (Sison, 2009) and their expectations vis-à-vis business responsibility. The role of executives in driving CSR (see Cabeza-García et al, 2017) in the form of tuning their organizations into social concerns and engaging in value-laden organizational decision making processes to respond to multiple stakeholders is of fundamental importance.…”

Section: Introductionmentioning

confidence: 99%

CSR and Leadership Approaches and Practices: A Comparative Inquiry of Owners and Professional Executives

Yamak

Ergur

Karataş‐Özkan

et al. 2018

European Management Review

View full text Add to dashboard Cite

This study generates comparative insights into CSR approaches of owners and non‐kin professional executives in an emerging country context, Turkey. Drawing on 61 interviews, we found that ownership status of the executive is crucial in shaping their CSR perceptions and practices. Owner‐executives are empowered in pursuing CSR approaches based on their personal preferences and values; they have mostly societal aims. Professionals display tendency for company‐related CSR practice; they exhibit greater knowledge of CSR, and their CSR initiatives are the results of strategic choices to enhance their power within the corporation. Our paper contributes to the debate on the drivers for CSR by accounting for both societal and individual influences on the CSR agency of these two key groups of executives. First, we develop a typology of CSR approaches of owners and professionals. Second, we provide insights from an emerging country context. Third, we present empirically grounded practice implications for CSR.

show abstract

Do Board Gender Diversity and Director Typology Impact CSR Reporting?

Cited by 164 publications

References 124 publications

The impact of women leaders on environmental performance: Evidence on gender diversity in banks

The impact of women leaders on environmental performance: Evidence on gender diversity in banks

Commitment of independent and institutional women directors to corporate social responsibility reporting

CSR and Leadership Approaches and Practices: A Comparative Inquiry of Owners and Professional Executives

Contact Info

Product

Resources

About