Women managers and corporate social responsibility (CSR) in Spain: Perceptions and drivers

Alonso‐Almeida, María del Mar; Perramon, Jordi; Bagur, Llorenç

doi:10.1016/j.wsif.2015.02.007

Cited by 43 publications

(37 citation statements)

References 57 publications

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“…Our dependent variable is defined as CSR_INDEX and is measured as an average score derived from the ratio between the aggregation of the following five items of CSR—each one measured as a dummy variable—and the total five items analysed: (a) disclosure of CSR information by any means—that is, this item will be given a value of 1 if a firm discloses information on social and environmental matters on its home page using its own reports and/or discloses this information using the GRI report, with 0 given when firms do not report CSR information in any case; (b) disclosure of CSR information through non‐GRI reports—i.e., this item will be given a value of 1 if a firm does not disclose CSR information using the GRI reports (firms do not follow the pattern or format of report recommended by the GRI), but it does provide this information according to its own criterion and on its own home page with its own report, with 0 given otherwise; (c) disclosure of CSR information through the GRI reports—that is, this item will be given a value of 1 if a firm discloses social and environmental information using the format or pattern of report recommended by the GRI, but the companies may also provide this information by other means, with 0 given otherwise; (d) the CSR report is certified (checked) by the GRI—that is, this item will be given a value of 1 if the GRI report used by a firm to disclose social and environmental information is checked by the GRI, with 0 given otherwise; and (e) the CSR information is also audited by an external and independent body (external assurance)—that is, this item will be given a value of 1 if the CSR information disclosed by a firm is audited by an independent and external body, with 0 given otherwise. This measure has been created according to the method of analysis of CSR used by Alonso‐Almeida, Perramon, and Bagur (), Dong, Burritt, and Qian (), Harjoto et al (), and Lock and Seele (), among others. In Table , we show the classification of the firms, according to the values of the CSR index ranging from 0 to 1.…”

Section: Methodsmentioning

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

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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.

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Section: Methodsmentioning

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

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“…A nivel de empresa, algunos estudios han puesto de relieve el efecto positivo que tiene en la RSC la presencia femenina en la alta dirección de la entidad y en la representación del consejo de administración (Landry, Bernardi & Bosco, 2014;Alonso-Almeida, Perramon & Bagur, 2015;Rao & Tilt, 2015).…”

Section: Culturaunclassified

Información de responsabilidad social corporativa y teoría institucional

Ortiz¹,

Grado²

2016

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ResumenObjeto: La investigación sobre divulgación de información de sostenibilidad se ha centrado en el ámbito de la empresa, siendo escasos los trabajos que analizan las diferencias entre países. El objetivo es identificar los factores que explican las diferencias en el suministro de información de sostenibilidad a nivel macroeconómico.Diseño/metodología/enfoque: La muestra incluye 9,570 memorias elaboradas en el marco de la Global Reporting Initiative en 53 países en el periodo 2007-2012. La información para cada país se ha estandarizado por millón de habitantes en cada año. Se han utilizado modelos de regresión múltiple para estudiar la incidencia de la gobernabilidad, la cultura y la globalización. Aportaciones y resultados: Se detecta que los indicadores de gobernabilidad del BancoMundial, la proporción de escaños de las mujeres en los parlamentos nacionales y la inversión extranjera directa explican de forma significativa el suministro de información de sostenibilidad en el conjunto de países analizados. Existen diferencias cuando la muestra se desagrega entre países desarrollados y en desarrollo.-942-

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“…However, researchers have argued that a distinct imbalance exists in terms of research development. Although corporate behavior has been extensively analyzed, studies of individual approaches to this issue are scarce (Alonso‐Almeida, Perramon, & Bagur, ).…”

Section: Introductionmentioning

confidence: 99%

Leadership styles and corporate social responsibility management: Analysis from a gender perspective

Alonso‐Almeida

Perramon

Bagur‐Femenías

2017

Business Ethics: A European Review

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Companies' perceptions of corporate social responsibility (CSR) have been only partially analyzed from an individual perspective that focuses on personal characteristics and professional backgrounds. However, a gap exists in the research on manager leadership styles and CSR perceptions from a gender perspective. Therefore, this article analyzes differences in attitudes toward various dimensions of CSR by focusing on the leadership styles-transformational, dominance, and dual perspectives-of male and female managers in Spain. A total of 391 respondents in top management positions in Spain were surveyed. The findings revealed similarities and differences between genders with respect to leadership styles and CSR perceptions by dimension using a univariate analysis. A causal model that employed structural equation modeling was also estimated. The findings suggest that for transformational and dual leadership styles, Spanish women may be more adaptable and effective at pursuing company sustainability than Spanish men. However, dominance leadership was found to be the worst leadership style for deploying a CSR strategy. A number of conclusions for business management can be drawn, and some directions for future research are provided.

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Women managers and corporate social responsibility (CSR) in Spain: Perceptions and drivers

Cited by 43 publications

References 57 publications

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

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

Información de responsabilidad social corporativa y teoría institucional

Leadership styles and corporate social responsibility management: Analysis from a gender perspective

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