What have we learnt about board gender diversity as a business strategy? The appointment of board subcommittees

Pucheta‐Martínez, María Consuelo; Bel‐Oms, Inmaculada

doi:10.1002/bse.2226

Cited by 30 publications

(22 citation statements)

References 86 publications

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“…Therefore, we are unable to generalize our findings to other jurisdictions that would have different contexts regarding either corporate governance or environmental performance. However, our findings are consistent with recent research studying board structure/gender issues and environmental performance/policy in other countries such as Australia (Galbreath, ), China (Elmagrhi et al, ), Germany (Horbach & Jacob, ), Spain (Pucheta‐Martínez & Bel‐Oms, ), and United Kingdom (Jizi, ). Future research could investigate if the same findings occur in jurisdictions with different institutional settings, especially mandatory versus voluntary quota systems.…”

Section: Conclusion Limitations and Future Researchsupporting

confidence: 92%

“…Two topics that are front of mind of many large firms today are gender diversity in the boardroom (Amran, Lee, & Devi, ; Bravo & Reguera‐Alvarado, ; Galbreath, ; Glass, Cook, & Ingersoll, ; Horbach & Jacob, ; Jizi, ; Pucheta‐Martínez & Bel‐Oms, ) and environmental performance (Boiral, Heras‐Saizarbitoria, & Brotherton, ; Danso, Adomako, Amankwah‐Amoah, Owusu‐Agyei, & Konadu, ; Elmagrhi, Ntim, Elamer, & Zhang, ; Henry, Buyl, & Jansen, ; Pucheta‐Martínez, Gallego‐Álvarez, & Bel‐Oms, ; Shahab, Ntim, Chengang, Ullah, & Fosu, ; Zou, Xie, Qi, & Yang, ). Through our research, we show how these two themes are related and that firms could improve their environmental performance with a gender diversified board, especially in more environmentally impacting (resource extractive) industries.…”

Section: Introductionmentioning

confidence: 99%

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Board gender diversity and environmental performance: An industries perspective

2019

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This study investigates whether gender diversity on the board of directors in the United States is associated with firms' environmental performance. Under the theoretical framework of resource dependence theory, we argue that gender diversity brings a greater variety of skills to the board. Diversity allows for a healthy mix of knowledge and experience to improve the decision‐making process of the board. Using propensity score matching and controlling for endogeneity, this study uses a more rigorous statistical model than previous work. It also uses content analysis of directors' biographies to provide evidence of the role that gender diversity plays. We find gender diversity is positively associated with firms' environmental performance scores primarily in the more environmentally impacting industries. Therefore, our research provides valuable direction for those firms working to improve both their boards' gender diversity and their environmental performance. Our findings also offer insight into the mixed results of previous studies.

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Section: Conclusion Limitations and Future Researchsupporting

confidence: 92%

Section: Introductionmentioning

confidence: 99%

Board gender diversity and environmental performance: An industries perspective

2019

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“…We measure gender diversity ( GENDER_DIV ) by applying the Blau () index of diversity. This commonly used index for categorical variables (Campbell & Mínguez‐Vera, ; Joecks, Pull, & Vetter, ; Pucheta‐Martínez & Bel‐Oms, ) specifies gender diversity of a group by

1 - \sum_{c}^{k} s_{c}^{2},

where k is the number of categories ( k = 2, female and male), and s c represents the fraction of board members with characteristic c , ergo the fraction of female/male board members. ASSURANCE is an indicator variable that takes the value of 1 when nonfinancial information provided in the integrated report is assured by an external third party (either a professional accountant or a specialized consultant; either with a positive or negative assurance), and 0 otherwise.…”

Section: Methodsmentioning

confidence: 99%

Determinants of materiality disclosure quality in integrated reporting: Empirical evidence from an international setting

2019

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This study examines determinants of materiality disclosure quality (MDQ) in integrated reporting (IR) in an international setting. To this purpose, we constructed a novel, hand-collected MDQ score in line with the guiding principles introduced by the International Integrated Reporting Council. On the basis of a cross-national sample consisting of 359 firm-year observations between 2013 and 2016, we find that MDQ is positively associated with learning effects, gender diversity, and the assurance of nonfinancial information in the integrated report. On the other hand, we find that IR readability, listing in the Dow Jones Sustainability Index, and earnings management do not affect MDQ. Our results are robust to different statistical models.We expand on earlier empirical findings on IR disclosure quality and provide valuable insights for research, practice, and standard setting.

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“…This variable was measured as the number of years since incorporation of the firm. (Lei & Chen, 2019;Ilaboya and Ohiokha, 2016) Firm Age (FA) = Number of years since incorporation ii) Firm size measured as natural logarithm of total bank assets (Wan & Zhang, 2018;Pucheta-Martínez et al, 2019;Chiorazzo et al, 2008). Large banks have more resources and opportunities for diversification compared to smaller banks.…”

Section: Measurement Of Variablesmentioning

confidence: 99%

Income Diversification and Performance: Should banks trade

Githaiga

Yegon

Kimosop

2019

TR1001

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Unprecedented growth in financial innovations, changing customers' expectations, competition from nonbanking entities and regulatory pressure have distorted interest income stream. Thus, banks are now searching for new ways of income generation to cushion themselves against dwindling interest income and as a survival strategy. Proponents of portfolio theory conjecture that income diversification reduces income volatility and increase the profitability. It's from this background the study sought to investigate the effect of income diversification on performance of Kenyan commercial banks. Using 310 observations drawn from a sample of 31 commercial banks and panel data for the period 2008-2017, the study found that income diversification has a positive and significant effect on bank performance. Therefore, commercial banks are advised to consider investing in non-lending activities to better their financial performance. In view of this, the study has implications for bank regulators, scholars and practitioners

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What have we learnt about board gender diversity as a business strategy? The appointment of board subcommittees

Cited by 30 publications

References 86 publications

Board gender diversity and environmental performance: An industries perspective

Board gender diversity and environmental performance: An industries perspective

Determinants of materiality disclosure quality in integrated reporting: Empirical evidence from an international setting

Income Diversification and Performance: Should banks trade

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