The Influence of Board Gender Diversity on the Sustainable Development Goals Reporting: Evidence from Portuguese Companies
Autor(a) principal: | |
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Data de Publicação: | 2023 |
Outros Autores: | , |
Tipo de documento: | Artigo |
Idioma: | eng |
Título da fonte: | Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
Texto Completo: | http://hdl.handle.net/11110/2632 |
Resumo: | Abstract: Aim: The aim of this paper is to analyze the influence of female presence on boards on the level of disclosure about the sustainable development goals (SDGs). Methodology and Sample: This study used a content analysis of the sustainability/integrated reports published by a sample of the largest Portuguese listed companies. A set of panel data regression analyses on the SDGs disclosure index from 2016 until 2020 was run. Research Findings: It was expected that there would be higher levels of SDGs-related disclosures in companies with female presence on boards. However, the results do not reveal any significant association with the dependent variable (SDG_IND). Contrary to our expectation, the presence of female on boards does not influence the disclosure about the SDGs in the largest listed companies. Theoretical/Academic Implications: Little research has addressed the influence of females on SDGs reporting (Rosati & Faria, 2019b, Pizzi et al., 2021). To the best of our knowledge, this study provides a first insight at the influence of the board gender diversity on SDGs reporting in the Portuguese context. Practitioner/Policy Implications: This study helps to highlight the importance of women on boards' role by increasing awareness about UN 2030 Agenda and ensuring the transparency of SDGs-related disclosure. Thus, our findings could have implications for policy formulation, to encourage board gender diversity and its effects on SDGs reporting quality. |
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The Influence of Board Gender Diversity on the Sustainable Development Goals Reporting: Evidence from Portuguese CompaniesWomen on boardsBoard gender diversitySustainable development goalsReportingAgenda 2030Abstract: Aim: The aim of this paper is to analyze the influence of female presence on boards on the level of disclosure about the sustainable development goals (SDGs). Methodology and Sample: This study used a content analysis of the sustainability/integrated reports published by a sample of the largest Portuguese listed companies. A set of panel data regression analyses on the SDGs disclosure index from 2016 until 2020 was run. Research Findings: It was expected that there would be higher levels of SDGs-related disclosures in companies with female presence on boards. However, the results do not reveal any significant association with the dependent variable (SDG_IND). Contrary to our expectation, the presence of female on boards does not influence the disclosure about the SDGs in the largest listed companies. Theoretical/Academic Implications: Little research has addressed the influence of females on SDGs reporting (Rosati & Faria, 2019b, Pizzi et al., 2021). To the best of our knowledge, this study provides a first insight at the influence of the board gender diversity on SDGs reporting in the Portuguese context. Practitioner/Policy Implications: This study helps to highlight the importance of women on boards' role by increasing awareness about UN 2030 Agenda and ensuring the transparency of SDGs-related disclosure. Thus, our findings could have implications for policy formulation, to encourage board gender diversity and its effects on SDGs reporting quality.This study was conducted at the Research Center on Accounting and Taxation (CICF) and was funded by the Portuguese Foundation for Science and Technology (FCT) through national funds (UIDB/04043/2020 and UIDP/04043/2020).2023-06-12T11:33:58Z2023-06-122023-01-01T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articlehttp://hdl.handle.net/11110/2632http://hdl.handle.net/11110/2632eng20489021Monteiro, SóniaLemos, KátiaRibeiro, Verónicainfo:eu-repo/semantics/openAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2023-06-15T04:25:34Zoai:ciencipca.ipca.pt:11110/2632Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-19T18:00:34.690323Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse |
dc.title.none.fl_str_mv |
The Influence of Board Gender Diversity on the Sustainable Development Goals Reporting: Evidence from Portuguese Companies |
title |
The Influence of Board Gender Diversity on the Sustainable Development Goals Reporting: Evidence from Portuguese Companies |
spellingShingle |
The Influence of Board Gender Diversity on the Sustainable Development Goals Reporting: Evidence from Portuguese Companies Monteiro, Sónia Women on boards Board gender diversity Sustainable development goals Reporting Agenda 2030 |
title_short |
The Influence of Board Gender Diversity on the Sustainable Development Goals Reporting: Evidence from Portuguese Companies |
title_full |
The Influence of Board Gender Diversity on the Sustainable Development Goals Reporting: Evidence from Portuguese Companies |
title_fullStr |
The Influence of Board Gender Diversity on the Sustainable Development Goals Reporting: Evidence from Portuguese Companies |
title_full_unstemmed |
The Influence of Board Gender Diversity on the Sustainable Development Goals Reporting: Evidence from Portuguese Companies |
title_sort |
The Influence of Board Gender Diversity on the Sustainable Development Goals Reporting: Evidence from Portuguese Companies |
author |
Monteiro, Sónia |
author_facet |
Monteiro, Sónia Lemos, Kátia Ribeiro, Verónica |
author_role |
author |
author2 |
Lemos, Kátia Ribeiro, Verónica |
author2_role |
author author |
dc.contributor.author.fl_str_mv |
Monteiro, Sónia Lemos, Kátia Ribeiro, Verónica |
dc.subject.por.fl_str_mv |
Women on boards Board gender diversity Sustainable development goals Reporting Agenda 2030 |
topic |
Women on boards Board gender diversity Sustainable development goals Reporting Agenda 2030 |
description |
Abstract: Aim: The aim of this paper is to analyze the influence of female presence on boards on the level of disclosure about the sustainable development goals (SDGs). Methodology and Sample: This study used a content analysis of the sustainability/integrated reports published by a sample of the largest Portuguese listed companies. A set of panel data regression analyses on the SDGs disclosure index from 2016 until 2020 was run. Research Findings: It was expected that there would be higher levels of SDGs-related disclosures in companies with female presence on boards. However, the results do not reveal any significant association with the dependent variable (SDG_IND). Contrary to our expectation, the presence of female on boards does not influence the disclosure about the SDGs in the largest listed companies. Theoretical/Academic Implications: Little research has addressed the influence of females on SDGs reporting (Rosati & Faria, 2019b, Pizzi et al., 2021). To the best of our knowledge, this study provides a first insight at the influence of the board gender diversity on SDGs reporting in the Portuguese context. Practitioner/Policy Implications: This study helps to highlight the importance of women on boards' role by increasing awareness about UN 2030 Agenda and ensuring the transparency of SDGs-related disclosure. Thus, our findings could have implications for policy formulation, to encourage board gender diversity and its effects on SDGs reporting quality. |
publishDate |
2023 |
dc.date.none.fl_str_mv |
2023-06-12T11:33:58Z 2023-06-12 2023-01-01T00:00:00Z |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
http://hdl.handle.net/11110/2632 http://hdl.handle.net/11110/2632 |
url |
http://hdl.handle.net/11110/2632 |
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eng |
language |
eng |
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20489021 |
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info:eu-repo/semantics/openAccess |
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openAccess |
dc.source.none.fl_str_mv |
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Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
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