公司董事会妇女与可持续发展报告:决定因素和影响的拟议综合框架

IF 9.1 2区 管理学 Q1 BUSINESS
Cristina Boţa-Avram, Adriana Tiron-Tudor
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引用次数: 0

摘要

最近的研究越来越关注女性在董事会中的代表性及其对可持续发展报告的影响。虽然已经探讨了影响女性董事与可持续发展报告质量之间关系的各种因素,但没有一项研究纳入了一个全面的框架,在这方面处理性别多样性的主要决定因素和益处。本研究旨在确定影响性别多样性对可持续发展报告影响的关键内部和外部决定因素,以及支持理论。我们对2000年至2024年间发表的124篇实证文献进行了系统回顾,提出了一个统一的框架,包括20个利益群体、15个影响可持续发展报告的内部因素和16个影响可持续发展报告的外部因素。研究结果可能有助于政策制定者、研究人员和决策者了解如何在可持续发展报告中利用性别多样性的积极影响,并确定影响这种关系的因素。
本文章由计算机程序翻译,如有差异,请以英文原文为准。

Women on Corporate Boards and Sustainability Reporting: A Proposed Integrated Framework of Determinants and Impacts

Women on Corporate Boards and Sustainability Reporting: A Proposed Integrated Framework of Determinants and Impacts

Recent research has increasingly focused on the representation of women on boards and their impact on sustainability reporting. Although various factors influencing the relationship between female directors and the quality of sustainability reporting have been explored, no study has integrated a comprehensive framework that addresses the primary determinants and benefits of gender diversity in this context. This study aims to identify the critical internal and external determinants that influence the effect of gender diversity on sustainability reporting, as well as the supporting theories. We conducted a systematic review of the literature of 124 empirical articles published between 2000 and 2024, suggesting a unified framework that includes 20 benefit groups, 15 internal factors and 16 external factors that affect sustainability reporting. The findings may be useful for policymakers, researchers and decision makers in understanding how to leverage the positive effects of gender diversity in sustainability reporting and identifying the factors that influence this relationship.

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来源期刊
CiteScore
17.20
自引率
16.30%
发文量
189
期刊介绍: Corporate Social Responsibility and Environmental Management is a journal that publishes both theoretical and practical contributions related to the social and environmental responsibilities of businesses in the context of sustainable development. It covers a wide range of topics, including tools and practices associated with these responsibilities, case studies, and cross-country surveys of best practices. The journal aims to help organizations improve their performance and accountability in these areas. The main focus of the journal is on research and practical advice for the development and assessment of social responsibility and environmental tools. It also features practical case studies and evaluates the strengths and weaknesses of different approaches to sustainability. The journal encourages the discussion and debate of sustainability issues and closely monitors the demands of various stakeholder groups. Corporate Social Responsibility and Environmental Management is a refereed journal, meaning that all contributions undergo a rigorous review process. It seeks high-quality contributions that appeal to a diverse audience from various disciplines.
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