How Does Board Gender Diversity Influence the Likelihood of Becoming a UN Global Compact Signatory? The Mediating Effect of the CSR Committee

Martínez‐Ferrero, Jennifer; Eryılmaz, Mehmet Eymen; Colakoglu, Nese

doi:10.3390/su12104329

Cited by 18 publications

(12 citation statements)

References 82 publications

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“…There has been a progressive tendency of companies in the last few years towards a system of governance aimed at including CSR Committees within the decision-making process and a growing number has introduced sustainability committees in their organizations. On this point, the literature concurs that they should be attributed with an informative function as to the quality of disclosure [88,89]. Previous studies have shown how these committees bring together financial and non-financial profiles thus favoring the adoption of integrated communication models [90,91].…”

Section: The Legal Reference Contextmentioning

confidence: 74%

The Dimension of Sustainability: A Comparative Analysis of Broadness of Information in Italian Companies

et al. 2021

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In recent years, sustainability has become one of the key dimensions of business performance. The results obtained in terms of sustainability must be adequately communicated in suitable reports, the quality of which is determined by several factors. One of these, the breadth of information provided, plays a significant role. The aim of this paper is to measure the broadness of non-financial information in sustainability reports and correlate this to some selected variables that refer to corporate governance, i.e., the presence of an internal sustainability committee and of female directors; the characteristics of the report e.g., Sustainable Development Goals (SDG) citation; company features, number of employees, revenues, and Return On Assets ROA. For this purpose, 134 Italian companies were studied and a score based on the conformity of the NFD (non-financial disclosure) with the GRI (Global Reporting Initiative) standards was created. To test the research hypotheses, univariate analysis and multivariate regression analysis were performed. The results showed different behaviors by the companies in terms of sustainability policies. The GRISC (Global Reporting Initiative Score) has a greater concentration on mean values. Positive correlations were found between GRISC and the presence of an internal sustainability committee, SDG citation in the NFD and company size. This study offers support for policy makers and practitioners as it provides a measure of the breadth of sustainability information and relates this to the variables analyzed. The latter depend on regulatory interventions or company policies which are implemented, or could be implemented, to improve the extent of the NFD.

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Section: The Legal Reference Contextmentioning

confidence: 74%

The Dimension of Sustainability: A Comparative Analysis of Broadness of Information in Italian Companies

et al. 2021

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“…These discrepancies can be explained by the complex relationship between board gender diversity and responsible practices [141], which may be determined by the unique characteristics of the context [142]. These characteristics include the company's human resources policy [143], the existence of a CSR committee [144], CEO gender [32], ownership [91] and sector [79,145].…”

Section: Variablesmentioning

confidence: 99%

Environmental Performance of the Tourism Sector from a Gender Diversity Perspective

Torres

Gutiérrez-Fernández

Gallego-Sosa

2021

IJERPH

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The tourism sector is a driver of economic development characterised by its environmental impact. It is a prevalent part of the 2030 Agenda, given its potential to help meet the Sustainable Development Goals (SDGs). At the same time, board gender diversity is considered essential for companies to implement environmentally sustainable initiatives. However, analysis of the relationship between the role of women on boards and environmental performance has been neglected in the tourism literature. This paper adopts a novel approach to the study of this sector by analysing the relationship between gender diversity on the board of directors and companies’ environmental practices. A fixed effects model is estimated using an international sample of 120 listed tourism companies for the period 2002 to 2019. The results show that boards that are more gender diverse and have a greater female presence are associated with poorer environmental performance and a weaker implementation of policies and practices to reduce resource use and emissions. However, board gender diversity aids performance in environmental innovation.

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“…Consequently, other societal actors, including firms and nonprofit organizations (NPOs), are increasingly expected to take on a political role in contributing to systemic change to tackle the root causes of these challenges [3][4][5]. As a result, multi-actor global governance initiatives, such as the United Nations Global Compact (UNGC), the United Nations Sustainable Development Goals (SDGs), and the Global Reporting Initiative (GRI), have emerged to promote and strengthen joint actions to address these challenges [6][7][8].…”

Section: Introductionmentioning

confidence: 99%

“…Multi-actor global governance initiatives (henceforth multi-actor initiatives) have received considerable attention in the management research literature. However, the research focus is primarily from the business actors' perspective [5], discussing the positive impact of such initiatives on businesses' governance mechanisms [4,[8][9][10] and performance [11,12], while also voicing concerns regarding the initiative's voluntary nature [13,14]. Nonbusiness participants-NPOs in particular-are primarily mentioned as actors with a watchdog function [15,16], or as collaboration partners to strengthen businesses' implementation of the initiatives [17].…”

Section: Introductionmentioning

confidence: 99%

“…To date, scholarship on the UNGC has taken on a primarily business-focused perspective, providing evidence of the positive impact of the initiative on business governance mechanisms [4,[8][9][10], and performance [11,12]. Concerns have also been voiced regarding the lack of impact on, or "blue washing" of, corporate activities due to their voluntary nature [13,14].…”

Section: The United Nations Global Compact: Introducing Npos' Perspectivementioning

confidence: 99%

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Assessing the Impact of Nonprofit Organizations on Multi-Actor Global Governance Initiatives: The Case of the UN Global Compact

Hengevoss

2021

Sustainability

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This study empirically assesses the impact of nonprofit organizations (NPOs) on multi-actor global governance initiatives. Multi-actor global governance initiatives have emerged to strengthen joint action among different societal actors to tackle transnational social and environmental issues. While such initiatives have received a great deal of academic attention, previous research has primarily focused on businesses’ perspectives. In light of the important role of NPOs within such initiatives, critically addressing NPOs’ role by assessing their impact on the effectiveness of such initiatives is crucial. This article builds on the United Nations Global Compact (UNGC)—the largest multi-actor global governance initiative in the world—and offers a panel analysis on a unique dataset including 820 NPOs from 68 different countries. The findings suggest that NPOs have indeed strengthened the UNGC over time, yet their engagement explains only a small fraction of differences in UNGC activity across countries. This study contributes to the emerging research on nonprofits’ social responsibility by fostering the actorhood thesis, which places higher responsibility for the impact and requirements for accountability on NPOs. Furthermore, the study supports discussions about the increasing political role of NPOs by providing the first empirical evidence for their political leadership and impact in multi-actor global governance initiatives.

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How Does Board Gender Diversity Influence the Likelihood of Becoming a UN Global Compact Signatory? The Mediating Effect of the CSR Committee

Cited by 18 publications

References 82 publications

The Dimension of Sustainability: A Comparative Analysis of Broadness of Information in Italian Companies

The Dimension of Sustainability: A Comparative Analysis of Broadness of Information in Italian Companies

Environmental Performance of the Tourism Sector from a Gender Diversity Perspective

Assessing the Impact of Nonprofit Organizations on Multi-Actor Global Governance Initiatives: The Case of the UN Global Compact

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