Transparencia en materia de diversidad e inclusión: el papel de independientes, mujeres y especialistas en el consejo de administración
DOI:
https://doi.org/10.51302/rcyt.2023.18823Palabras clave:
consejo de administración, sostenibilidad, transparencia corporativa, diversidad e inclusión, Unión EuropeaResumen
El objetivo de este trabajo es analizar el efecto de la estructura del consejo de administración en la relevancia, normalización, fiabilidad e integridad de la información en materia de diversidad e inclusión que divulgan las principales compañías europeas. Los resultados obtenidos para un panel de datos de 189 multinacionales europeas durante el periodo 2011 a 2020 evidencian que la diversidad y especialización del consejo de administración influyen favorablemente en la información sobre diversidad e inclusión reportada por las empresas europeas, efecto que no es extensible a una mayor presencia de consejeros independientes. Adicionalmente, el contexto institucional europeo vigente desde 2014 y los efectos de la pandemia COVID-19 favorecen la transparencia corporativa en relación con las prácticas de diversidad e inclusión de las multinacionales analizadas.
Descargas
Citas
Amorelli, M. F. y García-Sánchez, I. M. (2023). Leadership in heels: Women on boards and sustainability in times of COVID-19. Corporate Social Responsibility and Environmental Management. https://doi.org/10.1002/csr.2469
Amran, A., Lee, S. P. y Devi, S. S. (2014). The influence of governance structure and strategic corporate social responsibility toward sustainability reporting quality. Business Strategy and the environment, 23(4), 217-235. https://doi.org/10.1002/bse.1767
Barako, D. G. y Brown, A. M. (2008). Corporate social reporting and board representation: evidence from the Kenyan banking sector. Journal of Management & Governance, 12, 309-324. https://doi.org/10.1007/s10997-008-9053-x
Barney, J. (1991). Firm resources and sustained competitive advantage. Journal of management, 17(1), 99-120. https://doi.org/10.1177/014920639101700108
Briano-Turrent, G. C. (2022). Female representation on boards and corporate ethical behavior in Latin American companies. Corporate Governance: An International Review, 30(1), 80-95.
Cabeza-García, L., Fernández-Gago, R. y Nieto, M. (2018). Do board gender diversity and director typology impact CSR reporting? European Management Review, 15(4), 559-575. https://doi.org/10.1111/emre.12143
Cucari, N., Esposito de Falco, S. y Orlando, B. (2018). Diversity of board of directors and environmental social governance: Evidence from Italian listed companies. Corporate Social Responsibility and Environmental Management, 25(3), 250-266. https://doi.org/10.1002/csr.1452
Dienes, D. y Velte, P. (2016). The impact of supervisory board composition on CSR reporting. Evidence from the German two-tier system. Sustainability, 8(1), 63. https://doi.org/10.3390/su8010063
Donaldson, T. y Preston, L. E. (1995). The stakeholder theory of the corporation: Concepts, evidence, and implications. Academy of Management Review, 20(1), 65-91. https://doi.org/10.5465/amr.1995.9503271992
Fernández-Feijoo, B., Romero, S. y Ruiz-Blanco, S. (2014). 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
Francoeur, C., Labelle, R., Balti, S. y El Bouzaidi, S. (2019). To what extent do gender diverse boards enhance corporate social performance? Journal of Business Ethics, 155, 343-357. https://doi.org/10.1007/s10551-017-3529-z
Freeman, R. E. (1999). Divergent stakeholder theory. Academy of Management Review, 24(2), 233-236. https://doi.org/10.5465/amr.1999.1893932
Frías-Aceituno, J. V., Rodriguez-Ariza, L. y Garcia-Sanchez, I. M. (2013). The role of the board in the dissemination of integrated corporate social reporting. Corporate social responsibility and environmental management, 20(4), 219-233. https://doi.org/10.1002/csr.1294
Friedman, A. L. y Miles, S. (2002). Developing stakeholder theory. Journal of Management Studies, 39(1), 1-21. https://doi.org/10.1111/1467-6486.00280
Fuente, J. A., García-Sanchez, I. M. y Lozano, M. B. (2017). The role of the board of directors in the adoption of GRI guidelines for the disclosure of CSR information. Journal of Cleaner Production, 141, 737-750. https://doi.org/10.1016/j.jclepro.2016.09.155
Galbreath, J. (2011). Are there gender-related influences on corporate sustainability? A study of women on boards of directors. Journal of Management & Organization, 17(1), 17-38. https://doi.org/10.5172/jmo.2011.17.1.17
Galia, F., Zenou, E. y Ingham, M. (2015). Board Composition and environmental innovation: does gender diversity matter? Int. J. Enterpren. Small Bus, 24(1), 117-141. https://doi.org/10.1504/ijesb.2015.066152
Gallego-Álvarez, I. y Pucheta-Martínez, M. C. (2020). Corporate social responsibility reporting and corporate governance mechanisms: An international outlook from emerging countries. Business Strategy & Development, 3(1), 77-97. https://doi.org/10.1002/bsd2.80
García-Meca, E., Uribe-Bohórquez, M. V. y Cuadrado-Ballesteros, B. (2018). Culture, board composition and corporate social reporting in the banking sector. Administrative Sciences, 8(3), 41. https://doi.org/10.3390/admsci8030041
García-Sánchez, I. M., Aibar-Guzmán, C. y Aibar-Guzmán, B. (2023b). La información sobre diversidad e inclusión en los estados de información no financiera o en materia de sostenibilidad. Revista de Contabilidad y Tributación. CEF, 485-486, 139-172. https://doi.org/10.51302/rcyt.2023.16811
García-Sánchez, I. M., Aibar-Guzmán, C., Núñez-Torrado, M. y Aibar-Guzmán, B. (2023a). Women leaders and female same-sex groups: The same 2030 Agenda objectives along different roads. Journal of Business Research, 157, 113582. https://doi.org/10.1016/j.jbusres.2022.113582
García-Sánchez, I. M., Cuadrado-Ballesteros, B. y Sepulveda, C. (2014). Does media pressure moderate CSR disclosures by external directors? Management Decision, 52(6), 1.014-1.045. https://doi.org/10.1108/MD-09-2013-0446
García-Sánchez, I.-M., Minutiello, V. y Tettamanzi, P. (2022a). 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/10.1002/csr.2207
García-Sánchez, I.-M., Oliveira, M. C. y Martínez-Ferrero, J. (2020). Female directors and gender issues reporting: The impact of stakeholder engagement at country level. Corporate Social Responsibility and Environmental Management, 27, 369-382. https://doi.org/10.1002/csr.1811
García-Sánchez, I.-M., Sierra-García, L. y García-Benau, M.-A. (2022b). How does the EU non-financial directive affect the assurance market? Business Ethics, the Environment & Responsibility, 31, 823-845. https://doi.org/10.1111/beer.12428
Giannarakis, G. (2014). The determinants influencing the extent of CSR disclosure. International Journal of Law and Management, 56(5), 393-416. https://doi.org/10.1108/IJLMA-05-2013-0021
Giannarakis, G., Konteos, G. y Sariannidis, N. (2014). Financial, governance and environmental determinants of corporate social responsible disclosure. Management Decision, 52(10), 1.928-1.951. https://doi.org/10.1108/MD-05-2014-0296
Haniffa, R. M. y Cooke, T. E. (2005). The impact of culture and governance on corporate social reporting. Journal of Accounting and Public Policy, 24(5), 391-430. https://doi.org/10.1016/j.jaccpubpol.2005.06.001
Hillman, A. J. y Dalziel, T. (2003). Boards of directors and firm performance: Integrating agency and resource dependence perspectives. Academy of Management Review, 28(3), 383-396. https://doi.org/10.5465/amr.2003.10196729
Hollindale, J., Kent, P., Routledge, J. y Chapple, L. (2019). Women on boards and greenhouse gas emission disclosures. Accounting & Finance, 59(1), 277-308. https://doi.org/10.1111/acfi.12258
Holton, V. (2005). Diversity reporting: how European business is reporting on diversity and equal opportunities. Women in Management Review, 20(1), 72-77. https://doi.org/10.1108/09649420510579586
Hussain, N., Rigoni, U. y Orij, R. P. (2018). Corporate governance and sustainability performance: Analysis of triple bottom line performance. Journal of Business Ethics, 149, 411-432. https://doi.org/10.1007/s10551-016-3099-5
Ibrahim, N. A. y Angelidis, J. P. (1994). Effect of board members gender on corporate social responsiveness orientation. Journal of Applied Business Research, 10(1), 35-40. https://doi.org/10.19030/jabr.v10i1.5961
Ibrahim, A. H. y Hanefah, M. M. (2016). Board diversity and corporate social responsibility in Jordan. Journal of Financial Reporting and Accounting, 14(2), 279-298. https://doi.org/10.1108/JFRA-06-2015-0065
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
Jizi, M. I., Salama, A., Dixon, R. y Stratling, R. (2014). Corporate governance and corporate social responsibility disclosure: Evidence from the US banking sector. Journal of Business Ethics, 125, 601-615. https://doi.org/10.1007/s10551-013-1929-2
Kent, P. y Monem, R. (2008). What drives TBL reporting: good governance or threat to legitimacy? Australian Accounting Review, 18(4), 297-309. https://doi.org/10.1111/j.1835-2561.2008.0036.x
Khan, H. U. Z. (2010). The effect of corporate governance elements on corporate social responsibility (CSR) reporting: Empirical evidence from private commercial banks of Bangladesh. International Journal of Law and Management, 52(2), 82-109. https://doi.org/10.1108/17542431011029406
Khan, A., Muttakin, M. B. y Siddiqui, J. (2013). Corporate governance and corporate social responsibility disclosures: Evidence from an emerging economy. Journal of Business Ethics, 114, 207-223. https://doi.org/10.1007/s10551-012-1336-0
Kiliç, M., Kuzey, C. y Uyar, A. (2015). The impact of ownership and board structure on Corporate Social Responsibility (CSR) reporting in the Turkish banking industry. Corporate Governance, 15(3), 357-374. https://doi.org/10.1108/CG-02-2014-0022
Liao, L., Luo, L. y Tang, Q. (2015). Gender diversity, board independence, environmental committee, and greenhouse gas disclosure. The British Accounting Review, 47(4), 409-424. https://doi.org/10.1016/j.bar.2014.01.002
Maj, J. (2018). Embedding diversity in sustainability reporting. Sustainability, 10(7), 2487. https://doi.org/10.3390/su10072487
Mallin, C., Michelon, G. y Raggi, D. (2013). Monitoring intensity and stakeholders’ orientation: how does governance affect social and environmental disclosure? Journal of Business Ethics, 114, 29-43. https://doi.org/10.1007/s10551-012-1324-4
Manoharan, A., Madera, J. M. y Singal, M. (2021). Walking the talk in diversity management: Exploring links between strategic statements, management practices, and external recognition. International Journal of Hospitality Management, 94, 102864. https://doi.org/10.1016/j.ijhm.2021.102864
Michelon, G. y Parbonetti, A. (2012). The effect of corporate governance on sustainability disclosure. Journal of Management & Governance, 16, 477-509. https://doi.org/10.1007/s10997-010-9160-3
Monteiro, A. P., Aibar-Guzmán, B., Garrido-Ruso, M. y Aibar-Guzmán, C. (2021). Employee-related disclosure: A bibliometric review. Sustainability, 13(10), 5342. https://doi.org/10.3390/su13105342
Monteiro, A. P., García-Sánchez, I. M. y Aibar-Guzmán, B. (2022). Labour practice, decent work and human rights performance and reporting: The impact of women managers. Journal of Business Ethics, 180(2), 523-542. https://doi.org/10.1007/s10551-021-04913-1
ONU (Organización de las Naciones Unidas). (1948). Declaración Universal sobre Derechos Humanos. https://www.un.org/es/about-us/universal-declaration-of-human-rights
Orazalin, N. (2019). Corporate governance and corporate social responsibility (CSR) disclosure in an emerging economy: evidence from commercial banks of Kazakhstan. Corporate Governance: The International Journal of Business in Society, 19(3), 490-507. https://doi.org/10.1108/CG-09-2018-0290
Peng, X., Qi, T. y Wang, G. (2022). Board Gender Diversity, Corporate Social Disclosures, and National Culture. SAGE Open, 12(4). https://doi.org/10.1177/21582440221130946
Pfeffer, J. y Salancik, G. R. (1978). The external control of organizations: A resource dependence perspective. Harper & Row.
Post, J. E., Preston, L. E. y Sachs, S. (2002). Redefining the corporation, stakeholder management and organizational wealth. Stanford University Press.
Prado-Lorenzo, J. M., García-Sánchez, I. M. y Gallego-Álvarez, I. (2009). Características del consejo de administración e información en materia de responsabilidad social corporativa. Revista Española de Financiación y Contabilidad, 38(141), 107-135. https://doi.org/10.1080/02102412.2009.10779664
Pucheta-Martínez, M. C. y Gallego-Álvarez, I. (2019). An international approach of the relationship between board attributes and the disclosure of corporate social responsibility issues. Corporate Social Responsibility and Environmental Management, 26(3), 612-627. https://doi.org/10.1002/csr.1707
Ramon-Llorens, M. C., García-Meca, E. y Pucheta-Martínez, M. C. (2021). Female directors on boards. The impact of faultlines on CSR reporting. Sustainability Accounting, Management and Policy Journal, 12(1), 156-183. https://doi.org/10.1108/SAMPJ-07-2019-0273
Rao, K. y Tilt, C. (2016). Board diversity and CSR reporting: an Australian study. Meditari Accountancy Research, 24(2), 182-210. https://doi.org/10.1108/MEDAR-08-2015-0052
Reyes-Bastidas, C. y Briano-Turrent, G. C. (2018). Las mujeres en posiciones de liderazgo y la sustentabilidad empresarial: evidencia en empresas cotizadas de Colombia y Chile. Estudios Gerenciales, 34(149), 385-398.
Reyes-Bastidas, C., Briano-Turrent, G. C. y Saavedra-García, M. L. (2020). Diversidad de género en el consejo y su incidencia en la responsabilidad social en empresas cotizadas de Colombia y México. Contaduría y Administración, 65(3), 1-27.
Rouf, M. A. y Hossan, M. A. (2021). The effects of board size and board composition on CSR disclosure: a study of banking sectors in Bangladesh. International Journal of Ethics and Systems, 37(1), 105-121. https://doi.org/10.1108/IJOES-06-2020-0079
Said, R., Hj Zainuddin, Y. y Haron, H. (2009). The relationship between corporate social responsibility disclosure and corporate governance characteristics in Malaysian public listed companies. Social Responsibility Journal, 5(2), 212-226. https://doi.org/10.1108/17471110910964496
Sharif, M. y Rashid, K. (2014). Corporate governance and corporate social responsibility (CSR) reporting: an empirical evidence from commercial banks (CB) of Pakistan. Quality & Quantity, 48, 2.501-2.521. https://doi.org/10.1007/s11135-013-9903-8
Shimeld, S., Williams, B. y Shimeld, J. (2017). Diversity ASX corporate governance recommendations: a step towards change? Sustainability Accounting, Management and Policy Journal, 8(3), 335-357. https://doi.org/10.1108/SAMPJ-12-2016-0089
Shohaieb, D., Elmarzouky, M. y Albitar, K. (2022). Corporate governance and diversity management: evidence from a disclosure perspective. International Journal of Accounting & Information Management, 30(4), 502-525. https://doi.org/10.1108/IJAIM-03-2022-0058
Tejedo-Romero, F., Rodrigues, L. L. y Craig, R. (2017). Women directors and disclosure of intellectual capital information. European Research on Management and Business Economics, 23(3), 123-131. https://doi.org/10.1016/j.iedeen.2017.06.003
Velte, P. (2019). Does board composition influence CSR reporting? A meta-analysis. Corporate Ownership & Control, 16(2), 48-59. http://doi.org/10.22495/cocv16i2art5
Vuontisjärvi, T. (2006). Corporate social reporting in the European context and human resource disclosures: An analysis of Finnish companies. Journal of Business Ethics, 69, 331-354. https://doi.org/10.1007/s10551-006-9094-5
Werkmeister, C. (2016). Diversity Reporting in Germany – an Empirical Investigation of DAX30 Companies. En C. Braedel-Kühner y A. (Eds.), Re-Thinking Diversity: Multiple Approaches in Theory, Media, Communities, and Managerial Practice (pp. 169-189). Springer VS, Wiesbaden. https://doi.org/10.1007/978-3-658-11502-9_11
Williams, R. J. (2003). Women on corporate boards of directors and their influence on corporate philanthropy. Journal of Business Ethics, 42, 1-10. https://doi.org/10.1023/A:1021626024014
Zhang, J. Q., Zhu, H. y Ding, H. B. (2013). Board composition and corporate social responsibility: An empirical investigation in the post Sarbanes-Oxley era. Journal of Business Ethics, 114, 381-392. https://doi.org/10.1007/s10551-012-1352-0
Descargas
Publicado
Versiones
- 03-11-2023 (2)
- 18-10-2023 (1)
