{"title":"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","authors":"Cristina Boţa-Avram, Adriana Tiron-Tudor","doi":"10.1002/csr.70084","DOIUrl":null,"url":null,"abstract":"<p>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.</p>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 5","pages":"7180-7212"},"PeriodicalIF":9.1000,"publicationDate":"2025-07-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1002/csr.70084","citationCount":"0","resultStr":"{\"title\":\"Women on Corporate Boards and Sustainability Reporting: A Proposed Integrated Framework of Determinants and Impacts\",\"authors\":\"Cristina Boţa-Avram, Adriana Tiron-Tudor\",\"doi\":\"10.1002/csr.70084\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"<p>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.</p>\",\"PeriodicalId\":48334,\"journal\":{\"name\":\"Corporate Social Responsibility and Environmental Management\",\"volume\":\"32 5\",\"pages\":\"7180-7212\"},\"PeriodicalIF\":9.1000,\"publicationDate\":\"2025-07-21\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"https://onlinelibrary.wiley.com/doi/epdf/10.1002/csr.70084\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Corporate Social Responsibility and Environmental Management\",\"FirstCategoryId\":\"91\",\"ListUrlMain\":\"https://onlinelibrary.wiley.com/doi/10.1002/csr.70084\",\"RegionNum\":2,\"RegionCategory\":\"管理学\",\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q1\",\"JCRName\":\"BUSINESS\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Corporate Social Responsibility and Environmental Management","FirstCategoryId":"91","ListUrlMain":"https://onlinelibrary.wiley.com/doi/10.1002/csr.70084","RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q1","JCRName":"BUSINESS","Score":null,"Total":0}
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.
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.