The DOI matches its Crossref record; 6 of the 6 references it cites were found in a registry or an index.
Women on Boards: Do They Affect Sustainability Reporting?
Abstract
Sustainable reports are the basic tool used to reflect and communicate stakeholder dialogue. Therefore, sustainability reporting has become a key element for strategic management. Companies' strategies are defined and developed by their boards of directors. This study explores the relationship between sustainability reporting and the existence of at least three women on the board of directors. Our results show that in countries with a higher proportion of boards of directors with at least three women, the levels of CSR reporting are higher. We also find that countries with higher gender equality have more companies with boards of directors with at least three women. We control for other variables that affect differences among countries and differences in CSR reporting as found in previous studies: cultural differences, law enforcement, GDP, industry and regulation. Our paper contributes to the literature by studying the relationship between board gender composition and CSR reporting. Copyright © 2013 John Wiley & Sons, Ltd and ERP Environment.
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Cited by
Composition and Activity of the Board of Directors: Impact on ESG Performance in the Banking System
Birindelli, G., Dell’Atti, S., Iannuzzi, A. P., & Savioli, M. (2018) · Sustainability · doi:10.3390/su10124699 · Cited by 459
What are the drivers of sustainability reporting? A systematic review
Dienes, D., Sassen, R., & Fischer, J. (2016) · Sustainability Accounting, Management and Policy Journal · doi:10.1108/sampj-08-2014-0050 · Cited by 441
The determinants of business contribution to the 2030 Agenda: Introducing the SDG Reporting Score
Pizzi, S., Rosati, F., & Venturelli, A. (2021) · Business Strategy and the Environment · doi:10.1002/bse.2628 · Cited by 426
Nuber, C., & Velte, P. (2021) · Business Strategy and the Environment · doi:10.1002/bse.2727 · Cited by 367
Gender and Environmental Sustainability: A Longitudinal Analysis
Kassinis, G., Panayiotou, A., Dimou, A., & Katsifaraki, G. (2016) · Corporate Social Responsibility and Environmental Management · doi:10.1002/csr.1386 · Cited by 346
Metadata
- Authors
- Fernandez‐Feijoo, B., Romero, S., & Ruiz‐Blanco, S.
- Venue
- Corporate Social Responsibility and Environmental Management
- Publisher
- Wiley
- Published
- 2013-06-28
- Volume
- 21
- Issue
- 6
- Pages
- 351-364
- ISSN
- 1535-3958 (ISSN-L)
- 1535-3966
- OpenAlex
- W2162339290
- Cited by
- 378
- References
- 6
- FWCI
- 17.91
- Type
- journal article
- Language
- en
- Open access
- closed
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