Does gender diversity improve CSR reporting? Evidence from the Central and West Balkan banking sector

IF 2.1 Q2 ECONOMICS

Economics & Sociology Pub Date : 2023-09-01 DOI:10.14254/2071-789x.2023/16-3/14

Goranka Knežević, Vladan Pavlović, Radica Bojičić

引用次数: 0

Abstract

This study aims to investigate the effect of gender diversity in board of directors in banks on environmental, economic, social, and governance (CSR) reporting. The sample comprises 85 banks operating in the Central and West Balkan region. Research results suggest that gender diversity in a two-tier board system in bank boards does not affect CSR reporting as measured by the constructed EESG index with statistical significance. However, taking into consideration specific elements of this index, we found that gender diversity on the supervisory board had a positive effect on variables that compose this index. This is the first study to provide insight into gender and the CSR reporting nexus in the Central and West Balkan region. This study contributes to the discussions on those issues in a global scale and in terms of the banking sector in particular.

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性别多样性能改善企业社会责任报告吗?来自巴尔干中部和西部银行业的证据

本研究旨在探讨银行董事会性别多样性对环境、经济、社会和治理(CSR)报告的影响。样本包括在中巴尔干和西巴尔干地区经营的85家银行。研究结果表明，用构建的EESG指数衡量，双层董事会制度下的银行董事会性别多样性对企业社会责任报告没有影响，且具有统计学显著性。然而，考虑到该指数的具体因素，我们发现监事会的性别多样性对构成该指数的变量具有积极影响。这是第一个深入了解中巴尔干和西巴尔干地区性别与企业社会责任报告关系的研究。这项研究有助于在全球范围内讨论这些问题，特别是在银行业方面。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Economics & Sociology ECONOMICS-

CiteScore

5.40

自引率

6.70%

发文量

审稿时长

24 weeks

期刊介绍： Economics and Sociology (ISSN 2306-3459 Online, ISSN 2071-789X Print) is a quarterly international academic open access journal published by Centre of Sociological Research in co-operation with University of Szczecin (Poland), Mykolas Romeris University (Lithuania), Dubcek University of Trencín, Faculty of Social and Economic Relations, (Slovak Republic) and University of Entrepreneurship and Law, (Czech Republic). The general topical framework of our publication include (but is not limited to): advancing socio-economic analysis of societies and economies, institutions and organizations, social groups, networks and relationships.[...] We welcome articles written by professional scholars and practitioners in: economic studies and philosophy of economics, political sciences and political economy, research in history of economics and sociological phenomena, sociology and gender studies, economic and social issues of education, socio-economic and institutional issues in environmental management, business administration and management of SMEs, state governance and socio-economic implications, economic and sociological development of the NGO sector, cultural sociology, urban and rural sociology and demography, migration studies, international issues in business risk and state security, economics of welfare.