期刊
CORPORATE SOCIAL RESPONSIBILITY AND ENVIRONMENTAL MANAGEMENT
卷 26, 期 6, 页码 1539-1553出版社
WILEY
DOI: 10.1002/csr.1825
关键词
board diversity; company performance; corporate social responsibility; environmental policies; gender policies; sustainability reports; sustainable development
资金
- Spanish Ministry of Economy and Competitiveness [DER2016-76053-R]
Gender policies concerning the composition of board of directors are included in the legislation of many countries, especially promoted by the European Commission to reach gender equality in the processes of decision making. On the other hand, in the last decades, sustainable development problems caused by economic progress have enhanced the interest in environmental policies. Using the data from top Spanish listed companies, from 2003 to 2017, we test if the higher number of women on their board influences corporate social responsibility (CSR), through the disclosure of reports following the Global Reporting Initiative guidelines and the inclusion in the Dow Jones Sustainability Index. By using probit models and instrumental variable estimation to address endogeneity and reverse causality problems, we find that the female presence in management positions is positively linked to a voluntary disclosure of CSR reports and the inclusion in a sustainability index, which supports gender legislation.
作者
我是这篇论文的作者
点击您的名字以认领此论文并将其添加到您的个人资料中。
推荐
暂无数据