Gender-diverse board and the relevance of voluntary CSR reporting

Nekhili, Mehdi; Nagati, Haithem; Chtioui, Tawhid; Nekhili, Ali

doi:10.1016/j.irfa.2017.02.003

Cited by 123 publications

(93 citation statements)

References 99 publications

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“…While the United Kingdom presents the highest presence of sustainable companies and contemporarily the lowest share of female CSR managers. The obtained results are aligned with current literature stating that the evidence for a direct relation between women in managerial positions, financial performance, market value and environmental performance is weak (Alazzani et al, 2017;Galbreath, 2018, Nekhili et al, 2017Wei et al, 2017).…”

Section: Discussionsupporting

confidence: 89%

“…Also, Liao et al (2018) find that women directors improve credibility of CSR reporting by influencing decision-making toward assurance of CSR reports. Following this strand of research, Nekhili et al (2017) study a sample of French listed companies belonging to the SBF 120 index from 2001 to 2011. The authors show that CSR reporting is more relevant in terms of market value when the presence of women in boards increases.…”

Section: Literature Reviewmentioning

confidence: 99%

See 1 more Smart Citation

Gender Equality Among CSR Managers and its Influence on Sustainable Development: A Comparison Among Italy, Spain and United Kingdom

Calabrese¹,

Costa²,

Ghiron³

et al. 2018

EJSD

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The Sustainable Development Goals (SDGs) of the United Nations" 2030 Agenda for Sustainable Development are intended to orientate efforts of governments and companies to deal with environmental and social problems affecting contemporary societies. Gender Equality is one of these SDGs, and the women"s participation in leadership at all levels of decision making in political, economic and public life, is one of its crucial targets. The paper analyses the progress in meeting this target with a focus on the European Union (EU) context. Particularly, a qualitative trend analysis is employed on the data from "World Bank Group" database, and the "Global 100: Most Sustainable Corporations in the World" for performing a comparison of the temporal evolution of Gender Equality in Italy, Spain and United Kingdom as countries registered in the "European Organizations of Sustainability Professions" portal. The results show that the mean female share of employment in senior and middle management is growing, and that managerial roles in CSR are a gender-virtuous field of management. Nevertheless, a question arises: is the gender equality among CSR managers an indicator of a sustainability-oriented approach to management? An analysis of Corporate Knights"s ranking of the world"s most sustainable corporations reveals that the female share of CSR managers is not directly linked to the presence of sustainable corporations. These empirical evidences arise some questions as well as some policy suggestions that will be discussed.

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Section: Discussionsupporting

confidence: 89%

Section: Literature Reviewmentioning

confidence: 99%

Gender Equality Among CSR Managers and its Influence on Sustainable Development: A Comparison Among Italy, Spain and United Kingdom

Calabrese¹,

Costa²,

Ghiron³

et al. 2018

EJSD

View full text Add to dashboard Cite

show abstract

“…This suggests that 95% of companies may have at least one female director on the board. Therefore, board gender diversity is measured as a dichotomous variable equal to 1 if there was a female director on the board and 0 otherwise (Ghabayen et al, 2016;Nekhili et al, 2017;Yaseen et al, 2018).…”

Section: Independent and Control Variablesmentioning

confidence: 99%

Board Structure, Ownership Structure, and Performance of Thai Listed Companies

Chancharat¹,

Chancharat²

2019

AABFJ

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This study investigates whether board gender diversity influences corporate social responsibility (CSR) reporting in Jordan, where there are no gender board balance regulatory requirements. Data was examined from all non-financial Jordanian listed companies for the period of 2006 to 2015. This longitudinal data results in balanced panel data of 800 observations. A content analysis method was used to obtain the reporting index of CSR disclosure in the annual reports. Ordinary least square regression showed that the presence of female directors on a board has a significantly positive effect on the level of CSR reporting. The presence of female directors on the board appears to play a significant role in enhancing compliance with corporate governance best practices. These results provide motivations for companies to consider gender balance on boards. Further, these results reinforce the decision making of regulators in countries where policies have been adopted to increase female representation on corporate boards. In countries where no such regulation exists the inclusion of gender balance practices within boards of directors may increase the level of CSR reporting practices. This study can be considered as one of the few empirical studies that have evaluated the impact of board gender diversity on the level of CSR reporting in a context where there are no gender balance strategies or policies.

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“…Hyun et al [6] considered the inherent mechanism of female directors and obtained positive correlation between the number of female independent directors and corporate social responsibility, which is a further promotion of prio studies. Taking the sample of 91 listed companies in France in 2001-2011, Nekhili et al [24] find that board diversity has an impact on corporate social responsibility. Through researching, Jizi [25] finds that the participation of female directors on the board is conducive to improving corporate social responsibility and developing ethical policies.…”

Section: Introductionmentioning

confidence: 99%

Female Directors and Corporate Social Responsibility: Evidence from the Environmental Investment of Chinese Listed Companies

Wei

Ding

2017

Sustainability

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Taking Chinese listed companies in 2008-2015 as the sample, in this paper we test in detail the impact of female directors on corporate environmental investments. Furthermore, we study the impact of female directors on environmental investment in enterprises with different types of ownership and industry attributes. Empirical studies show that when there are only 1 or 2 female directors on the board, no significant impact on the scale of corporate environmental investment can be seen. However, when the number reaches at least 3, female directors have a significantly positive impact on the scale of corporate environmental investment. This confirms critical-mass theory; meanwhile, we find that the empirical results do not indicate any significant correlation when the variable of female directors is measured by the proportion of female directors and the Blau index of gender balance. Further analysis suggests that in state-owned enterprises and enterprises from heavily-polluting industries, the above findings remain true, while in non-state-owned enterprises and enterprises from non-heavily-polluting industries, the above findings prove false, i.e., that the impact of female directors on corporate environmental investment is not significant. The conclusion demonstrates that the impact of female directors on environmental investment varies in enterprises with different types of ownership and industry attributes.

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Gender-diverse board and the relevance of voluntary CSR reporting

Cited by 123 publications

References 99 publications

Gender Equality Among CSR Managers and its Influence on Sustainable Development: A Comparison Among Italy, Spain and United Kingdom

Gender Equality Among CSR Managers and its Influence on Sustainable Development: A Comparison Among Italy, Spain and United Kingdom

Board Structure, Ownership Structure, and Performance of Thai Listed Companies

Female Directors and Corporate Social Responsibility: Evidence from the Environmental Investment of Chinese Listed Companies

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