The performance of companies with female participation in the executive board and the Corporate Sustainability Index
Autor(a) principal: | |
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Data de Publicação: | 2021 |
Outros Autores: | |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | CAFI (São Paulo) |
Texto Completo: | https://revistas.pucsp.br/index.php/CAFI/article/view/54120 |
Resumo: | The role of women in the labor market, difficulties and confrontations, as well as the discrepant participation in relation to male performance, are recurrent themes in the literature of social sciences and applied social sciences. In line with this interest, in a business moment in which economic growth and sustainable development are sought, sticking to an indicator that reflects sustainability becomes relevant as well. In this sense, the survey chose the Corporate Sustainability Index – ISE created and maintained by Brasil Bolsa Balcão – B3. Thus, the objective of the study was to identify the contribution of female participation in the executive board in the performance of companies that make up the Corporate Sustainability Index. This is a descriptive research with documental survey procedures. The results indicate statistical differences between the averages presented by the companies studied in relation to Net Income, Operating Income, Return on Assets, Current Liquidity and Short-Term Indebtedness. We did not find statistical differences for the Return on Operating Assets and Return on Equity indicators. The results suggest a better performance in publicly traded companies that hire women in executive board positions. This study contributes from a practical point of view to signaling low female participation in management positions. It also contributes, from a theoretical point of view, to the discussion about gender in the management of large corporations, contributing to the Theory of Gender Socialization. |
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The performance of companies with female participation in the executive board and the Corporate Sustainability IndexO desempenho de empresas com participação feminina na diretoria executiva e o Índice de Sustentabilidade EmpresarialFemale ParticipationgenderGender Socialization TheoryPerformance.Participação FemininagêneroTeoria da Socialização do GêneroDesempenho.The role of women in the labor market, difficulties and confrontations, as well as the discrepant participation in relation to male performance, are recurrent themes in the literature of social sciences and applied social sciences. In line with this interest, in a business moment in which economic growth and sustainable development are sought, sticking to an indicator that reflects sustainability becomes relevant as well. In this sense, the survey chose the Corporate Sustainability Index – ISE created and maintained by Brasil Bolsa Balcão – B3. Thus, the objective of the study was to identify the contribution of female participation in the executive board in the performance of companies that make up the Corporate Sustainability Index. This is a descriptive research with documental survey procedures. The results indicate statistical differences between the averages presented by the companies studied in relation to Net Income, Operating Income, Return on Assets, Current Liquidity and Short-Term Indebtedness. We did not find statistical differences for the Return on Operating Assets and Return on Equity indicators. The results suggest a better performance in publicly traded companies that hire women in executive board positions. This study contributes from a practical point of view to signaling low female participation in management positions. It also contributes, from a theoretical point of view, to the discussion about gender in the management of large corporations, contributing to the Theory of Gender Socialization.A atuação da mulher no mercado de trabalho, dificuldades e enfrentamentos, bem como a participação discrepante em relação à atuação masculina, são temas recorrentes na literatura das ciências sociais e ciências sociais aplicadas. Alinhado a este interesse, em um momento empresarial em que se busca o crescimento econômico e o desenvolvimento sustentável, apegar-se a um indicador que retrate a sustentabilidade, se torna relevante também. Nesse sentido, a pesquisa elegeu o Índice de Sustentabilidade Empresarial – ISE criado e mantido pela Brasil Bolsa Balcão – B3. Deste modo, o objetivo do estudo foi de identificar a contribuição da participação feminina na diretoria executiva no desempenho das empresas que compõe o Índice de Sustentabilidade Empresarial. Trata-se de uma pesquisa descritiva com procedimentos de levantamento documental. Os resultados indicam para diferenças estatísticas entre as médias apresentadas pelas companhias estudadas em relação ao Lucro Líquido, Lucro Operacional, Retorno sobre Ativos, Liquidez Corrente e Endividamento de Curto Prazo. Não encontramos diferenças estatísticas para os indicadores Retorno sobre Ativos Operacionais e Retorno sobre o Patrimônio Líquido. Os resultados sugerem um desempenho melhor em companhias abertas que contratam mulheres em cargos de diretoria executiva. Este estudo contribui do ponto de vista prático para a sinalização da baixa participação feminina em cargos de direção. Contribui ainda, do ponto de vista teórico, para a discussão sobre gênero na gestão de grandes corporações, contribuindo para a Teoria da Socialização do Gênero. Pontifícia Universidade Católica de São Paulo - PUC/SP2021-07-01info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://revistas.pucsp.br/index.php/CAFI/article/view/5412010.23925/cafi.v4i2.54120CAFI; Vol. 4 No. 2 (2021): CAFI - Contabilidade, Atuária, Finanças & Informação; 116-134CAFI; Vol. 4 Núm. 2 (2021): CAFI - Contabilidade, Atuária, Finanças & Informação; 116-134CAFI ; v. 4 n. 2 (2021): CAFI - Contabilidade, Atuária, Finanças & Informação; 116-1342595-17502595-175010.23925/cafi.v4i2reponame:CAFI (São Paulo)instname:Pontifícia Universidade Católica de São Paulo (PUC-SP)instacron:PUC_SPporhttps://revistas.pucsp.br/index.php/CAFI/article/view/54120/35619Copyright (c) 2021 CAFI - Contabilidade, Atuária, Finanças & Informaçãoinfo:eu-repo/semantics/openAccessAraujo, Simone Costa LoiaAraujo, Juliano Augusto Orsi2021-07-03T13:30:05Zoai:ojs.pkp.sfu.ca:article/54120Revistahttps://revistas.pucsp.br/index.php/CAFI/indexPRIhttps://revistas.pucsp.br/index.php/CAFI/oainvg@galegale.com.br||2595-17502595-1750opendoar:2021-07-03T13:30:05CAFI (São Paulo) - Pontifícia Universidade Católica de São Paulo (PUC-SP)false |
dc.title.none.fl_str_mv |
The performance of companies with female participation in the executive board and the Corporate Sustainability Index O desempenho de empresas com participação feminina na diretoria executiva e o Índice de Sustentabilidade Empresarial |
title |
The performance of companies with female participation in the executive board and the Corporate Sustainability Index |
spellingShingle |
The performance of companies with female participation in the executive board and the Corporate Sustainability Index Araujo, Simone Costa Loia Female Participation gender Gender Socialization Theory Performance. Participação Feminina gênero Teoria da Socialização do Gênero Desempenho. |
title_short |
The performance of companies with female participation in the executive board and the Corporate Sustainability Index |
title_full |
The performance of companies with female participation in the executive board and the Corporate Sustainability Index |
title_fullStr |
The performance of companies with female participation in the executive board and the Corporate Sustainability Index |
title_full_unstemmed |
The performance of companies with female participation in the executive board and the Corporate Sustainability Index |
title_sort |
The performance of companies with female participation in the executive board and the Corporate Sustainability Index |
author |
Araujo, Simone Costa Loia |
author_facet |
Araujo, Simone Costa Loia Araujo, Juliano Augusto Orsi |
author_role |
author |
author2 |
Araujo, Juliano Augusto Orsi |
author2_role |
author |
dc.contributor.author.fl_str_mv |
Araujo, Simone Costa Loia Araujo, Juliano Augusto Orsi |
dc.subject.por.fl_str_mv |
Female Participation gender Gender Socialization Theory Performance. Participação Feminina gênero Teoria da Socialização do Gênero Desempenho. |
topic |
Female Participation gender Gender Socialization Theory Performance. Participação Feminina gênero Teoria da Socialização do Gênero Desempenho. |
description |
The role of women in the labor market, difficulties and confrontations, as well as the discrepant participation in relation to male performance, are recurrent themes in the literature of social sciences and applied social sciences. In line with this interest, in a business moment in which economic growth and sustainable development are sought, sticking to an indicator that reflects sustainability becomes relevant as well. In this sense, the survey chose the Corporate Sustainability Index – ISE created and maintained by Brasil Bolsa Balcão – B3. Thus, the objective of the study was to identify the contribution of female participation in the executive board in the performance of companies that make up the Corporate Sustainability Index. This is a descriptive research with documental survey procedures. The results indicate statistical differences between the averages presented by the companies studied in relation to Net Income, Operating Income, Return on Assets, Current Liquidity and Short-Term Indebtedness. We did not find statistical differences for the Return on Operating Assets and Return on Equity indicators. The results suggest a better performance in publicly traded companies that hire women in executive board positions. This study contributes from a practical point of view to signaling low female participation in management positions. It also contributes, from a theoretical point of view, to the discussion about gender in the management of large corporations, contributing to the Theory of Gender Socialization. |
publishDate |
2021 |
dc.date.none.fl_str_mv |
2021-07-01 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://revistas.pucsp.br/index.php/CAFI/article/view/54120 10.23925/cafi.v4i2.54120 |
url |
https://revistas.pucsp.br/index.php/CAFI/article/view/54120 |
identifier_str_mv |
10.23925/cafi.v4i2.54120 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://revistas.pucsp.br/index.php/CAFI/article/view/54120/35619 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2021 CAFI - Contabilidade, Atuária, Finanças & Informação info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2021 CAFI - Contabilidade, Atuária, Finanças & Informação |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Pontifícia Universidade Católica de São Paulo - PUC/SP |
publisher.none.fl_str_mv |
Pontifícia Universidade Católica de São Paulo - PUC/SP |
dc.source.none.fl_str_mv |
CAFI; Vol. 4 No. 2 (2021): CAFI - Contabilidade, Atuária, Finanças & Informação; 116-134 CAFI; Vol. 4 Núm. 2 (2021): CAFI - Contabilidade, Atuária, Finanças & Informação; 116-134 CAFI ; v. 4 n. 2 (2021): CAFI - Contabilidade, Atuária, Finanças & Informação; 116-134 2595-1750 2595-1750 10.23925/cafi.v4i2 reponame:CAFI (São Paulo) instname:Pontifícia Universidade Católica de São Paulo (PUC-SP) instacron:PUC_SP |
instname_str |
Pontifícia Universidade Católica de São Paulo (PUC-SP) |
instacron_str |
PUC_SP |
institution |
PUC_SP |
reponame_str |
CAFI (São Paulo) |
collection |
CAFI (São Paulo) |
repository.name.fl_str_mv |
CAFI (São Paulo) - Pontifícia Universidade Católica de São Paulo (PUC-SP) |
repository.mail.fl_str_mv |
nvg@galegale.com.br|| |
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