International Journal of Business and Social Science

ISSN 2219-1933 (Print), 2219-6021 (Online) DOI: 10.30845/ijbss

 

Does Board Gender Composition affect Corporate Social Responsibility Reporting?
Belen Fernandez-Feijoo, Silvia Romero, Silvia Ruiz

Abstract
The purpose of this paper is to investigate the effect of board gender composition, among other variables, on Corporate social responsability (CSR) reporting. We use data from a survey conducted by KPMG, and the Women on Boards Report from Governance Metrics International, to test for the differences in CSR disclosure, based on the gender composition of the Board of Directors. We find that boards with three or more women are determinants for CSR disclosure, produce less integrated reports, inform more on CSR strategy and include Assurance statements. The study also finds that the inclusion of women in boards mediates and moderates the effect of cultural characteristics on CSR reporting. The conclusions are useful to asses the consequences in the CSR context, of exclusding women from the boards. The paper has a multidimensional perspective, combining data from different but complementary sources, giving an original focus to this area of research.

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