Women on the board of directors and senior management and the company's refusal to discriminate due to religious beliefs

The aim of this paper is to analyze the relationship between the female presence in the highest administrative and management bodies of the company and the including in its ethical code of not discriminating against workers because of their religion. The results indicate that: a) from 2013 to 2017 t...

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Detalhes bibliográficos
Autores: Verona Martel, María Concepción, López Dávila, Silvia
Formato: artículo
Estado:Versión publicada
Fecha de publicación:2021
País:México
Recursos:UNIVERSIDAD DE SONORA
Repositorio:Trascender, Contabilidad y Gestión
Idioma:español
OAI Identifier:oai:oai.trascender.unison.mx:article/99
Acesso em linha:https://trascender.unison.mx/index.php/trascender/article/view/99
Access Level:acceso abierto
Palavra-chave:Discriminación
Religión
Mujeres
Consejo
Dirección
Discrimination
Religion
Women
Management
Directors
Descrição
Resumo:The aim of this paper is to analyze the relationship between the female presence in the highest administrative and management bodies of the company and the including in its ethical code of not discriminating against workers because of their religion. The results indicate that: a) from 2013 to 2017 there has been an increase in companies with an ethical code, but a decrease in the codes in which the rejection of this kind of discrimination is stated; b) the presence of more than two women on the board of directors influences the company decision to include this form of discrimination when its code of conduct is designed, but only in 2015 and 2017; and, c) regarding the presence of women in senior management, this result has only been achieved for 2015, highlighting that there are more women on the board than in senior management during the years studied (2013, 2015 and 2017).