女性是否推动了企业的社会责任?来自世界各地性别多样性改革的证据

IF 0.9 3区社会学 Q3 ECONOMICS

International Review of Law and Economics Pub Date : 2022-12-01 DOI:10.1016/j.irle.2022.106097

Rong Ding , Tinghua Duan , Wenxuan Hou , Xianda Liu , Ziwei Xu

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引用次数: 2

摘要

在本研究中，我们利用法律性别配额的引入导致世界各地公司董事会中女性代表的外生变化的优势，调查了女性董事对企业社会责任(CSR)的影响。我们发现，“性别报价”改革有效地增加了性别多样性，提高了企业社会责任绩效。通过比较立法规制与治理规范规制对企业社会责任绩效的影响，我们发现立法规制对企业社会责任绩效的影响更大。最后，在性别平等程度较高或普通法法律体系的国家，这种影响更为明显。

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Do women drive corporate social responsibility? Evidence from gender diversity reforms around the world

In this study we investigate the effect of female director on corporate social responsibility (CSR) by taking the advantage of the introduction of legal gender quota that led to the exogenous change in the female representation in corporate board around the world. We find that the “gender quote” reforms effectively increase gender diversity and improve CSR performance. When comparing the legislation-based regulations with governance code-based regulations, we find that the former brings stronger effects on CSR performance. Finally, the effects are more pronounced in countries with higher gender equality or common law legal systems.

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来源期刊

International Review of Law and Economics Multiple-

CiteScore

2.60

自引率

18.20%

发文量

审稿时长

48 days

期刊介绍： The International Review of Law and Economics provides a forum for interdisciplinary research at the interface of law and economics. IRLE is international in scope and audience and particularly welcomes both theoretical and empirical papers on comparative law and economics, globalization and legal harmonization, and the endogenous emergence of legal institutions, in addition to more traditional legal topics.