Do Board Gender Diversity and Director Typology Impact CSR Reporting?
[EN] By studying female directors and their typology, this paper contributes to the empirical evidence relating to boardgender diversity and the disclosure of corporate social responsibility (CSR) information. An ordered random effectprobit model was applied to a panel of Spanish non-financial and n...
| Autores: | , , |
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| Tipo de recurso: | artículo |
| Estado: | Versión aceptada para publicación |
| Fecha de publicación: | 2017 |
| País: | España |
| Institución: | Universidad de León |
| Repositorio: | BULERIA. Repositorio Institucional de la Universidad de León |
| OAI Identifier: | oai:buleria.unileon.es:10612/17456 |
| Acceso en línea: | https://onlinelibrary.wiley.com/doi/10.1111/emre.12143 https://hdl.handle.net/10612/17456 |
| Access Level: | acceso abierto |
| Palabra clave: | Empresas Corporate social reporting Board gender diversity Director typology |
| Sumario: | [EN] By studying female directors and their typology, this paper contributes to the empirical evidence relating to boardgender diversity and the disclosure of corporate social responsibility (CSR) information. An ordered random effectprobit model was applied to a panel of Spanish non-financial and non-insurance listed firms over the 2009–2013period. The analyses revealed that a higher percentage of women in boardrooms and in groups of outside andindependent directors imply better CSR disclosure. These results hold for corporations with a critical mass of threewomen on the board and among outside directors |
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