Influence of Gender Disclosure on the Corporate Sustainability of Brazilian Companies

被引：0

作者：

Albuquerque Filho, Antonio Rodrigues ^{[1
]}

da Silva, Beatriz Pereira ^{[2
]}

da Silva, Gerlania Coelho ^{[2
]}

dos Santos Costa, Gizelli Cristini ^{[2
]}

da Silva Facanha, Victor Anderson ^{[2
]}

Vieira Gomes, Paulo Henrique ^{[3
]}

机构：

[1] Ctr Univ Estacio Ceara FIC, Adm & Controladoria, Fortaleza, Ceara, Brazil

[2] Ctr Univ Estacio Ceara, Ciencias Contabeis, Fortaleza, Ceara, Brazil

[3] Univ Fed Ceara UFC, Adm & Controladoria, Fortaleza, Ceara, Brazil

来源：

NAVUS-REVISTA DE GESTAO E TECNOLOGIA | 2022年 / 12卷

关键词：

disclosure; disclosure of gender; sustainability; SOCIAL-RESPONSIBILITY; STAKEHOLDER THEORY; BOARDS; WOMEN; PERFORMANCE; GOVERNANCE; DIVERSITY;

D O I：

10.22279/navus.2022.v12.p01-12.1686

中图分类号：

C93 [管理学];

学科分类号：

12 ; 1201 ; 1202 ; 120202 ;

摘要：

The objective of this study is to analyze the influence of gender disclosure on the corporate sustainability of Brazilian companies that had their reports prepared in accordance with the GRI standard. For this purpose, the term "gender disclosure" means social disclosure related to SDG5 - Gender Equality. For this purpose, a descriptive, documentary and quantitative data approach was carried out, in a sample of 61 sustainability reports published in 2019 in the GRI database. It was identified that the disclosure of gender is positively associated with the sustainability of companies. Thus, it is shown that to achieve a higher level of sustainability, companies look for competitive strategies, such as gender disclosure.

引用

页码：1 / 15

页数：15

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