La diversidad de género en órganos de control y gestión y el reporting del cumplimiento de los objetivos de desarrollo sostenible
DOI:
https://doi.org/10.51302/rcyt.2022.7589Palabras clave:
mujeres ejecutivas, diversidad de género, objetivos de desarrollo sostenible, compromiso sostenibleResumen
Este estudio tiene por finalidad analizar si el compromiso con la transparencia informativa en materia de objetivos de desarrollo sostenible (ODS) guarda relación con la presencia de mujeres en los órganos de control y de gestión. Dicho objetivo es examinado para una muestra de 145 empresas españolas para el periodo 2015-2019. La evidencia obtenida pone de manifiesto que en la empresa española la diversidad de género en los consejos de administración y equipos directivos ejerce un papel clave en el compromiso con la transparencia de las actuaciones en materia de ODS.
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