Female directors and impression management in sustainability reporting

[EN] This study proposes a new research approach to examine the relationship between board diversity, in terms of gender differences, and the quality of sustainability reporting, measured by several aspects: balance, conciseness, clarity, comparability and reliability of information. In addition, th...

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Detalles Bibliográficos
Autores: García Sánchez, Isabel María, Martínez Ferrero, Jennifer, Suárez Fernandez, Oscar
Tipo de recurso: artículo
Estado:Versión publicada
Fecha de publicación:2019
País:España
Institución:Universidad de Salamanca (USAL)
Repositorio:GREDOS. Repositorio Institucional de la Universidad de Salamanca
OAI Identifier:oai:gredos.usal.es:10366/158845
Acceso en línea:http://hdl.handle.net/10366/158845
Access Level:acceso embargado
Palabra clave:Sustainability disclosure
Female directors
Impression management
6309.09 Posición Social de la Mujer
5311 Organización y Dirección de Empresas
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spelling Female directors and impression management in sustainability reportingGarcía Sánchez, Isabel MaríaMartínez Ferrero, JenniferSuárez Fernandez, OscarSustainability disclosureFemale directorsImpression management6309.09 Posición Social de la Mujer5311 Organización y Dirección de Empresas[EN] This study proposes a new research approach to examine the relationship between board diversity, in terms of gender differences, and the quality of sustainability reporting, measured by several aspects: balance, conciseness, clarity, comparability and reliability of information. In addition, this study examines the moderating role that institutional factors exert on this relationship through the stakeholder orientation of the country of origin. The research questions are examined using an international sample of 273 firm-year observations from 2006 to 2014, applying several regression models for panel data. Our evidence is consistent with the existence of positive externalities associated with the presence of women in supervisory and senior management positions. That is, we evidence how boards with greater female representation decrease the risk of impression management strategies on sustainability disclosure. Female directors are positively associated with more balanced, comparable and reliable information; although, they are also associated with less precise and clear information, given their narrative character. Moreover, evidence reports that these effects are greater in firms located in more stakeholder-oriented countries. Results are robust for alternative gender diversity measuresElsevierinfo202420242019info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionhttp://hdl.handle.net/10366/158845reponame:GREDOS. Repositorio Institucional de la Universidad de Salamancainstname:Universidad de Salamanca (USAL)InglésECO2013-43838Pinfo:eu-repo/semantics/embargoedAccessoai:gredos.usal.es:10366/1588452026-06-07T06:28:51Z
dc.title.none.fl_str_mv Female directors and impression management in sustainability reporting
title Female directors and impression management in sustainability reporting
spellingShingle Female directors and impression management in sustainability reporting
García Sánchez, Isabel María
Sustainability disclosure
Female directors
Impression management
6309.09 Posición Social de la Mujer
5311 Organización y Dirección de Empresas
title_short Female directors and impression management in sustainability reporting
title_full Female directors and impression management in sustainability reporting
title_fullStr Female directors and impression management in sustainability reporting
title_full_unstemmed Female directors and impression management in sustainability reporting
title_sort Female directors and impression management in sustainability reporting
dc.creator.none.fl_str_mv García Sánchez, Isabel María
Martínez Ferrero, Jennifer
Suárez Fernandez, Oscar
author García Sánchez, Isabel María
author_facet García Sánchez, Isabel María
Martínez Ferrero, Jennifer
Suárez Fernandez, Oscar
author_role author
author2 Martínez Ferrero, Jennifer
Suárez Fernandez, Oscar
author2_role author
author
dc.subject.none.fl_str_mv Sustainability disclosure
Female directors
Impression management
6309.09 Posición Social de la Mujer
5311 Organización y Dirección de Empresas
topic Sustainability disclosure
Female directors
Impression management
6309.09 Posición Social de la Mujer
5311 Organización y Dirección de Empresas
description [EN] This study proposes a new research approach to examine the relationship between board diversity, in terms of gender differences, and the quality of sustainability reporting, measured by several aspects: balance, conciseness, clarity, comparability and reliability of information. In addition, this study examines the moderating role that institutional factors exert on this relationship through the stakeholder orientation of the country of origin. The research questions are examined using an international sample of 273 firm-year observations from 2006 to 2014, applying several regression models for panel data. Our evidence is consistent with the existence of positive externalities associated with the presence of women in supervisory and senior management positions. That is, we evidence how boards with greater female representation decrease the risk of impression management strategies on sustainability disclosure. Female directors are positively associated with more balanced, comparable and reliable information; although, they are also associated with less precise and clear information, given their narrative character. Moreover, evidence reports that these effects are greater in firms located in more stakeholder-oriented countries. Results are robust for alternative gender diversity measures
publishDate 2019
dc.date.none.fl_str_mv 2019
2024
2024
info
dc.type.none.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.none.fl_str_mv http://hdl.handle.net/10366/158845
url http://hdl.handle.net/10366/158845
dc.language.none.fl_str_mv Inglés
language_invalid_str_mv Inglés
dc.relation.none.fl_str_mv ECO2013-43838P
dc.rights.none.fl_str_mv info:eu-repo/semantics/embargoedAccess
eu_rights_str_mv embargoedAccess
dc.publisher.none.fl_str_mv Elsevier
publisher.none.fl_str_mv Elsevier
dc.source.none.fl_str_mv reponame:GREDOS. Repositorio Institucional de la Universidad de Salamanca
instname:Universidad de Salamanca (USAL)
instname_str Universidad de Salamanca (USAL)
reponame_str GREDOS. Repositorio Institucional de la Universidad de Salamanca
collection GREDOS. Repositorio Institucional de la Universidad de Salamanca
repository.name.fl_str_mv
repository.mail.fl_str_mv
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score 15.812429

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