DOES GENDER DIVERSITY IMPROVE CSR REPORTING? EVIDENCE FROM THE CENTRAL AND WEST BALKAN BANKING SECTOR

被引：1
|
作者：
Knezevic, Goranka [1 ]
Pavlovic, Vladan [2 ]
Bojicic, Radica [2 ]
机构：
[1] Singidunum Univ, Belgrade, Serbia
[2] Univ Pristina Kosovska Mitrov, Kosovska Mitrovica, Serbia
来源：
ECONOMICS & SOCIOLOGY | 2023年 / 16卷 / 03期
关键词：
CSR reporting; gender diversity; corporate governance; banking industry; post-communist economies; sustainability; CORPORATE SOCIAL-RESPONSIBILITY; EARNINGS MANAGEMENT; CUSTOMER RESPONSES; BOARD DIVERSITY; WOMEN; GOVERNANCE; LEADERSHIP; IMPACT; PERFORMANCE; DISCLOSURES;
D O I：
10.14254/2071-789X.2023/16-3/14
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
. 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.
引用
收藏
页码：261 / 280
页数：20
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