Women on the Board of Directors and the Disclosure of Gender-Related Corporate Social Responsibility
DOI:
https://doi.org/10.4270/ruc.2022111Keywords:
CSR Disclosure, Gender Diversity, Critical Mass Theory, Boards of DirectorsAbstract
The study aims to analyze the influence of the number of women on the boards of directors of companies on the level of disclosure of information on Corporate Social Responsibility (CSR) aimed at reducing gender inequalities in the light of Critical Mass Theory. We analyzed the information from 2,199 organizations in 52 countries on CSR practices related to gender and the composition of the board of directors in the period 2010-2017. We used the following techniques: the test of difference of means and regression with panel data. As a result, regarding gender disclosure, it was identified that companies with a critical mass of women had a higher average than companies without a critical mass. We found that the variable critical mass of women showed positive significance. Thus, the level of disclosure of information about gender-related CSR is greater when there is a critical mass of women within the board of directors. The research contributes academically by showing that the presence of women on the board of directors influences the disclosure of information related to gender, demonstrating that companies with a greater critical mass on the board are more active in reducing gender inequalities. In practical terms, it contributes to encouraging actions aimed at greater participation of women in councils, such as the establishment of quotas or public policies. Theoretically, it contributes to the literature demonstrating the application of Critical Mass Theory in the field of Corporate Governance.
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References
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Frias-Aceituno, J. V., Rodríguez-Ariza, L., & Garcia-Sánchez. (2014). Explanatory factors of integrated sustainability and financial reporting. Business Strategy and Environment, 23(1), 56-72, 2014.
Galbreath, J. (2011). Are there gender-related influences on corporate sustainability? A study of women on boards of directors. Journal of Management and Organization, 17(1), 17–38. https://doi.org/10.1017/S1833367200001693.
García-Meca, E., López-Iturriaga, F. J., & Santana-Martín, D. J. (2022). Board gender diversity and dividend payout: The critical mass and the family ties effect. International Review of Financial Analysis, 79, 101973. https://doi.org/https://doi.org/10.1016/j.irfa.2021.101973.
García-Sánchez, I.-M., Minutiello, V., & Tettamanzi, P. (2022). Gender disclosure: The impact of peer behaviour and the firm’s equality policies. Corporate Social Responsibility and Environmental Management, 29(2), 385–405. https://doi.org/https://doi.org/10.1002/csr.2207.
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Gazzola, P., Sepashvili, E., & Pezzetti, R. (2016). CSR as a mean to promote gender equality. Economia Aziendale Online, 7(1), 95–99.
Global Reporting Initiative. (2009). Incluindo a questão de gênero nos relatórios de sustentabilidade - um guia para profissionais. GRI.
Gonçalves, E. B. do P., Espejo, M. M. D. S. B., Altoé, S. M. L., & Voese, S. B. (2016). Gestão da diversidade: Um estudo de gênero e raça em grandes empresas brasileiras. Enfoque: Reflexão Contábil, 35(1), 95. https://doi.org/10.4025/enfoque.v35i1.30050.
Gong, M., Zhang, Z., Jia, M., & Walls, J. L. (2021). Does having a critical mass of women on the board result in more corporate environmental actions? Evidence from China. Group & Organization Management, 46(6), 1106–1144. https://doi.org/10.1177/1059601121998892.
Grey, S. (2002). Does size matter? Critical mass and New Zealand’s women MPs. Parliamentary Affairs, 55, 19–29.
Grosser, K. (2009). Corporate social responsibility and gender equality: Women as stakeholders and the European Union sustainability strategy. Journal of Business Ethics, 18(3), 290–307. https://doi.org/10.1111/j.1467-8608.2009.01564.x.
Grosser, K., & Moon, J. (2005). Gender mainstreaming and corporate social responsibility: Reporting workplace issues. Journal of Business Ethics, 62(4), 327–340. https://doi.org/10.1007/s10551-005-5334-3.
Hafsi, T., & Turgut, G. (2013). Boardroom diversity and its effect on social performance: Conceptualization and empirical evidence. Journal of Business Ethics, 112(3), 463–479. https://doi.org/10.1007/s10551-012-1272-z.
Harjoto, M., Laksmana, I., & Lee, R. (2015). Board diversity and corporate social responsibility. Journal of Business Ethics, 132(4), 641–660. https://doi.org/10.1007/s10551-014-2343-0.
Hegland, M. E. (1999). Gender and religion in the Middle East and South Asia: Women’s voices rising. In M. Meriwether & J. E. Tucker (Eds.), Social history of women and gender in the modern Middle East (pp. 177–212). Westview Press.
Hillman, A. J., & Dalziel, T. (2003). Boards of directors and firm performance: Integrating agency and resource dependence perspectives. Academy of Management Review, 28(3), 383–396. http://www.jstor.org/stable/30040728%5Cnhttp://about.jstor.org/terms.
Jizi, M. (2017). The influence of board composition on sustainable development disclosure. Business Strategy and the Environment, 26(5), 640–655. https://doi.org/10.1002/bse.1943.
Kanter, R. M. (1977a). Men and women of the corporation. Basic Books.
Kanter, R. M. (1977b). Some effects of proportions on group life: Skewed sex ratios and responses to Token women. American Journal of Sociology, 82(5), 965–990.
Konrad, A. M., Kramer, V., & Erkut, S. (2008). Critical mass: The impact of three or more women on corporate boards. Organizational Dynamics, 37(2), 145–164. https://doi.org/10.1016/j.orgdyn.2008.02.005.
Lewis, P., & Simpson, R. (2012). Kanter revisited: Gender, power and (in)visibility. International Journal of Management Reviews, 14(2), 141–158. https://doi.org/10.1111/j.1468-2370.2011.00327.x.
Morgan Stanley Research. (2016). A framework for gender diversity in the workplace. In Sustainable and responsible. https://www.eticanews.it/wp-content/uploads/2016/04/morganstanley_SUSTAINABLE_20160331_0000.pdf.
Nielsen, S., & Huse, M. (2010). The contribution of women on boards of directors: Going beyond the surface. Corporate Governance: An International Review, 18(2), 136–148. https://doi.org/10.1111/j.1467-8683.2010.00784.x.
Oliveira, M. C., Rodrigues Júnior, M. S., Lima, S. H. de O., & Freitas, G. A. de. (2018). The influence of the characteristics of the national business system in the disclosure of gender-related corporate social responsibility practices. Administrative Sciences, 8(14), 1–17. https://doi.org/10.3390/admsci8020014.
ONU Mulheres, & UNGC. (2017). Princípios de empoderamento das mulheres. In ONU Mullheres e Pacto Global Rede Brasileira. http://www.onumulheres.org.br/referencias/principios-de-empoderamento-das-mulheres/%0Ahttp://www.onumulheres.org.br/wp-content/uploads/2016/04/cartilha_WEPs_2016.pdf.
Post, C., Rahman, N., & Rubow, E. (2011). Green governance: Boards of directors’ composition and environmental corporate social responsibility. In Business and Society (Vol. 50, Issue 1). https://doi.org/10.1177/0007650310394642.
Rao, K., & Tilt, C. (2016). Board diversity and CSR reporting: An australian study. Meditary Accountancy Research, 24(2). https://doi.org/http://dx.doi.org/10.1108/MRR-09-2015-0216.
Rodrigues Júnior, M. S., Oliveira, M. C., Alves, I. M. A. R., & Rodrigues, M. G. R. (2017). Disclosure of gender-based social information by brazilian companies that signed the women’s empowerment principle. RISUS - Journal on Innovation and Sustainability, 8(4), 3–23.
Salloum, C., Jabbour, G., & Mercier-Suissa, C. (2019). Democracy across gender diversity and ethnicity of Middle Eastern SMEs: How does performance differ? Journal of Small Business Management, 57(1), 255–267. https://doi.org/10.1111/jsbm.12336.
Sarhan, A. A., Ntim, C. G., & Al-Najjar, B. (2019). Board diversity, corporate governance, corporate performance, and executive pay. International Journal of Finance and Economics, 24(2), 761–786. https://doi.org/10.1002/ijfe.1690.
Smith, N. (2018). Gender quotas on boards of directors. https://doi.org/10.15185/izawol.7.v2.
Soares, R., Marquis, C., & Lee, M. (2011). Gender and corporate social responsibility: It’s a matter of sustainability. In Catalyst Report. Catalyst. https://doi.org/10.9774/gleaf.978-1-909493-83-4_6.
Terjesen, S., Sealy, R., & Singh, V. (2009). Women directors on corporate boards: A review and research agenda. Corporate Governance: An International Review, 17(3), 320–337. https://doi.org/10.1111/j.1467-8683.2009.00742.x.
Thompson, L. J. (2008). Gender equity and corporate social responsibility in a post-feminist era. Business Ethics: A European Review, 17(1), 87–106. https://doi.org/10.1111/j.1467-8608.2008.00523.x
Torchia, M., Calabrò, A., & Huse, M. (2011). Women directors on corporate boards: From tokenism to critical mass. Journal of Business Ethics, 102(2), 299–317. https://doi.org/10.1007/s10551-011-0815-z
Torchia, M., Calabrò, A., Huse, M., & Brogi, M. (2010). Critical mass theory and women directors’ contribution to board strategic tasks. Corporate Board: Role, Duties and Composition, 6(3), 42–51. https://doi.org/10.2139/ssrn.1861447
Van Huijgevoort, J. (2017). The relationship between ESG-factors and the corporate financial performance: A study for European small capitalization firms [Universiteit Van Tilburg]. http://arno.uvt.nl/show.cgi?fid=144007
Velasco, E. ., Aldamiz-Echevarría, C. ., Fernández De Bobadilla, S. ., Intxaurburu, G. ., & Larrieta, I. (2013). Guía de Buenas Prácticas en Responsabilidad Social de Género. Ediciones Pirámide.
Vilela, M. S. S. (2018). Mulheres de faca na bota: A trajetória acadêmica e profissional de pesquisadoras em Ciências Contábeis no Brasil. Tese de Doutorado em Ciências Contábeis, Universidade de São Paulo.
Yarram, S. R., & Adapa, S. (2021). Board gender diversity and corporate social responsibility: Is there a case for critical mass? Journal of Cleaner Production, 278, 123319. https://doi.org/https://doi.org/10.1016/j.jclepro.2020.123319.
Bear, S., Rahman, N., & Post, C. (2010). The impact of board diversity and gender composition on corporate social responsibility and firm reputation. Journal of Business Ethics, 97(2), 207–221. https://doi.org/10.1007/s10551-010-0505-2.
Bilimoria, D. (2006). The relationship between women corporate directors and women corporate officers. Journal of Managerial Issues, 18(1), 47–61.
Boulouta, I. (2013). Hidden Connections: The link between board gender diversity and corporate social performance. Journal of Business Ethics, 113(2), 185–197. https://doi.org/10.1007/s10551-012-1293-7.
Brasil, Bolsa, Balcão (B3). (2022). Empresas listadas em bolsa terão regras para aumentar diversidade em diretoria e conselhos de administração. B3.
Broome, L. L., Conley, J. M., & Krawiec, K. D. (2011). Does critical mass matter? Views from the boardroom. Seattle University Law Review, 34, 1049–1080.
Celis, I. L. R. de, Balmaseda, E. V., Durana, C. A.-E. G. de, Güemez, S. F. de B., & Clemente, M. G. I. (2014). La responsabilidad social como instrumento para el fomento de la igualdad de gênero en la empresa: la responsabilidad social de gênero. Revista de Dirección y Administración de Empresas, 21, 181–202. http://www.ehu.eus/ojs/index.php/rdae/article/download/13878/12274.
Celis, I. L. De, Velasco, E. B., Bobadilla, S. F. De, Alonso, M. M. A., & Intxaurburu, G. C. (2015). Does having women managers lead to increased gender equality practices in corporate social responsibility? Business Ethics: A European Review, 24(1), 91–110. https://doi.org/10.1111/beer.12081.
Chaney, P. (2006). Critical mass, deliberation and the substantive representation of women: Evidence from the UK’s devolution programme. Political Studies, 54(4), 691–714.
Childs, S., & Krook, M. L. (2008). Critical mass theory and women’s political representation. Political Studies, 56(3), 725–736. https://doi.org/10.1111/j.1467-9248.2007.00712.x.
Dahlerup, D. (1988). From a small to a large minority: Women in Scandinavian politics. Scandinavian Political Studies, 11(4), 275–298.
Daily, C. M., & Dalton, D. R. (2003). Women in the boardroom: A business imperative. Journal of Business Strategy, 24(5). https://doi.org/10.1108/jbs.2003.28824eaf.002.
De Masi, S., Słomka-Gołębiowska, A., Becagli, C., & Paci, A. (2021). Toward sustainable corporate behavior: The effect of the critical mass of female directors on environmental, social, and governance disclosure. Business Strategy and the Environment, 30(4), 1865–1878. https://doi.org/https://doi.org/10.1002/bse.2721.
Erkut, S., Kramer, V. W., & Konrad, A. M. (2008). Critical mass: Does the number of women on a corporate board make a difference? In S. Vinnicombe, V. Singh, R. J. Burke, D. Bilimoria, & M. Huse (Eds.), Women on Corporate Boards of Directors (New Horizo, pp. 222–240). Edward Elgar Publishing Limited.
Fernandez-Feijoo, B., Romero, S., & Ruiz-Blanco, S. (2013). Women on boards: Do they affect sustainability reporting? Corporate Social Responsibility and Environmental Management, 21(6), 351–364. https://doi.org/10.1002/csr.1329.
Frias-Aceituno, J. V., Rodríguez-Ariza, L., & Garcia-Sánchez. (2014). Explanatory factors of integrated sustainability and financial reporting. Business Strategy and Environment, 23(1), 56-72, 2014.
Galbreath, J. (2011). Are there gender-related influences on corporate sustainability? A study of women on boards of directors. Journal of Management and Organization, 17(1), 17–38. https://doi.org/10.1017/S1833367200001693.
García-Meca, E., López-Iturriaga, F. J., & Santana-Martín, D. J. (2022). Board gender diversity and dividend payout: The critical mass and the family ties effect. International Review of Financial Analysis, 79, 101973. https://doi.org/https://doi.org/10.1016/j.irfa.2021.101973.
García-Sánchez, I.-M., Minutiello, V., & Tettamanzi, P. (2022). Gender disclosure: The impact of peer behaviour and the firm’s equality policies. Corporate Social Responsibility and Environmental Management, 29(2), 385–405. https://doi.org/https://doi.org/10.1002/csr.2207.
García‐Sánchez, I., Oliveira, M. C., & Martínez‐Ferrero, J. (2019). Female directors and gender issues reporting: The impact of stakeholder engagement at country level. Corporate Social Responsibility and Environmental Management, 1–14. https://doi.org/10.1002/csr.1811.
Gazzola, P., Sepashvili, E., & Pezzetti, R. (2016). CSR as a mean to promote gender equality. Economia Aziendale Online, 7(1), 95–99.
Global Reporting Initiative. (2009). Incluindo a questão de gênero nos relatórios de sustentabilidade - um guia para profissionais. GRI.
Gonçalves, E. B. do P., Espejo, M. M. D. S. B., Altoé, S. M. L., & Voese, S. B. (2016). Gestão da diversidade: Um estudo de gênero e raça em grandes empresas brasileiras. Enfoque: Reflexão Contábil, 35(1), 95. https://doi.org/10.4025/enfoque.v35i1.30050.
Gong, M., Zhang, Z., Jia, M., & Walls, J. L. (2021). Does having a critical mass of women on the board result in more corporate environmental actions? Evidence from China. Group & Organization Management, 46(6), 1106–1144. https://doi.org/10.1177/1059601121998892.
Grey, S. (2002). Does size matter? Critical mass and New Zealand’s women MPs. Parliamentary Affairs, 55, 19–29.
Grosser, K. (2009). Corporate social responsibility and gender equality: Women as stakeholders and the European Union sustainability strategy. Journal of Business Ethics, 18(3), 290–307. https://doi.org/10.1111/j.1467-8608.2009.01564.x.
Grosser, K., & Moon, J. (2005). Gender mainstreaming and corporate social responsibility: Reporting workplace issues. Journal of Business Ethics, 62(4), 327–340. https://doi.org/10.1007/s10551-005-5334-3.
Hafsi, T., & Turgut, G. (2013). Boardroom diversity and its effect on social performance: Conceptualization and empirical evidence. Journal of Business Ethics, 112(3), 463–479. https://doi.org/10.1007/s10551-012-1272-z.
Harjoto, M., Laksmana, I., & Lee, R. (2015). Board diversity and corporate social responsibility. Journal of Business Ethics, 132(4), 641–660. https://doi.org/10.1007/s10551-014-2343-0.
Hegland, M. E. (1999). Gender and religion in the Middle East and South Asia: Women’s voices rising. In M. Meriwether & J. E. Tucker (Eds.), Social history of women and gender in the modern Middle East (pp. 177–212). Westview Press.
Hillman, A. J., & Dalziel, T. (2003). Boards of directors and firm performance: Integrating agency and resource dependence perspectives. Academy of Management Review, 28(3), 383–396. http://www.jstor.org/stable/30040728%5Cnhttp://about.jstor.org/terms.
Jizi, M. (2017). The influence of board composition on sustainable development disclosure. Business Strategy and the Environment, 26(5), 640–655. https://doi.org/10.1002/bse.1943.
Kanter, R. M. (1977a). Men and women of the corporation. Basic Books.
Kanter, R. M. (1977b). Some effects of proportions on group life: Skewed sex ratios and responses to Token women. American Journal of Sociology, 82(5), 965–990.
Konrad, A. M., Kramer, V., & Erkut, S. (2008). Critical mass: The impact of three or more women on corporate boards. Organizational Dynamics, 37(2), 145–164. https://doi.org/10.1016/j.orgdyn.2008.02.005.
Lewis, P., & Simpson, R. (2012). Kanter revisited: Gender, power and (in)visibility. International Journal of Management Reviews, 14(2), 141–158. https://doi.org/10.1111/j.1468-2370.2011.00327.x.
Morgan Stanley Research. (2016). A framework for gender diversity in the workplace. In Sustainable and responsible. https://www.eticanews.it/wp-content/uploads/2016/04/morganstanley_SUSTAINABLE_20160331_0000.pdf.
Nielsen, S., & Huse, M. (2010). The contribution of women on boards of directors: Going beyond the surface. Corporate Governance: An International Review, 18(2), 136–148. https://doi.org/10.1111/j.1467-8683.2010.00784.x.
Oliveira, M. C., Rodrigues Júnior, M. S., Lima, S. H. de O., & Freitas, G. A. de. (2018). The influence of the characteristics of the national business system in the disclosure of gender-related corporate social responsibility practices. Administrative Sciences, 8(14), 1–17. https://doi.org/10.3390/admsci8020014.
ONU Mulheres, & UNGC. (2017). Princípios de empoderamento das mulheres. In ONU Mullheres e Pacto Global Rede Brasileira. http://www.onumulheres.org.br/referencias/principios-de-empoderamento-das-mulheres/%0Ahttp://www.onumulheres.org.br/wp-content/uploads/2016/04/cartilha_WEPs_2016.pdf.
Post, C., Rahman, N., & Rubow, E. (2011). Green governance: Boards of directors’ composition and environmental corporate social responsibility. In Business and Society (Vol. 50, Issue 1). https://doi.org/10.1177/0007650310394642.
Rao, K., & Tilt, C. (2016). Board diversity and CSR reporting: An australian study. Meditary Accountancy Research, 24(2). https://doi.org/http://dx.doi.org/10.1108/MRR-09-2015-0216.
Rodrigues Júnior, M. S., Oliveira, M. C., Alves, I. M. A. R., & Rodrigues, M. G. R. (2017). Disclosure of gender-based social information by brazilian companies that signed the women’s empowerment principle. RISUS - Journal on Innovation and Sustainability, 8(4), 3–23.
Salloum, C., Jabbour, G., & Mercier-Suissa, C. (2019). Democracy across gender diversity and ethnicity of Middle Eastern SMEs: How does performance differ? Journal of Small Business Management, 57(1), 255–267. https://doi.org/10.1111/jsbm.12336.
Sarhan, A. A., Ntim, C. G., & Al-Najjar, B. (2019). Board diversity, corporate governance, corporate performance, and executive pay. International Journal of Finance and Economics, 24(2), 761–786. https://doi.org/10.1002/ijfe.1690.
Smith, N. (2018). Gender quotas on boards of directors. https://doi.org/10.15185/izawol.7.v2.
Soares, R., Marquis, C., & Lee, M. (2011). Gender and corporate social responsibility: It’s a matter of sustainability. In Catalyst Report. Catalyst. https://doi.org/10.9774/gleaf.978-1-909493-83-4_6.
Terjesen, S., Sealy, R., & Singh, V. (2009). Women directors on corporate boards: A review and research agenda. Corporate Governance: An International Review, 17(3), 320–337. https://doi.org/10.1111/j.1467-8683.2009.00742.x.
Thompson, L. J. (2008). Gender equity and corporate social responsibility in a post-feminist era. Business Ethics: A European Review, 17(1), 87–106. https://doi.org/10.1111/j.1467-8608.2008.00523.x
Torchia, M., Calabrò, A., & Huse, M. (2011). Women directors on corporate boards: From tokenism to critical mass. Journal of Business Ethics, 102(2), 299–317. https://doi.org/10.1007/s10551-011-0815-z
Torchia, M., Calabrò, A., Huse, M., & Brogi, M. (2010). Critical mass theory and women directors’ contribution to board strategic tasks. Corporate Board: Role, Duties and Composition, 6(3), 42–51. https://doi.org/10.2139/ssrn.1861447
Van Huijgevoort, J. (2017). The relationship between ESG-factors and the corporate financial performance: A study for European small capitalization firms [Universiteit Van Tilburg]. http://arno.uvt.nl/show.cgi?fid=144007
Velasco, E. ., Aldamiz-Echevarría, C. ., Fernández De Bobadilla, S. ., Intxaurburu, G. ., & Larrieta, I. (2013). Guía de Buenas Prácticas en Responsabilidad Social de Género. Ediciones Pirámide.
Vilela, M. S. S. (2018). Mulheres de faca na bota: A trajetória acadêmica e profissional de pesquisadoras em Ciências Contábeis no Brasil. Tese de Doutorado em Ciências Contábeis, Universidade de São Paulo.
Yarram, S. R., & Adapa, S. (2021). Board gender diversity and corporate social responsibility: Is there a case for critical mass? Journal of Cleaner Production, 278, 123319. https://doi.org/https://doi.org/10.1016/j.jclepro.2020.123319.
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Published
2023-07-07
How to Cite
Souza Silva, L. K., Colares Oliveira, M., & Salgueiro Rodrigues Júnior, M. (2023). Women on the Board of Directors and the Disclosure of Gender-Related Corporate Social Responsibility. Revista Universo Contábil, 18. https://doi.org/10.4270/ruc.2022111
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