Identificador persistente para citar o vincular este elemento: http://hdl.handle.net/10553/117904
Título: Board gender diversity and ESG risk disclosure
Autores/as: Reyes Arteaga, Lena
Santana Martín, Domingo Javier 
Clasificación UNESCO: 531104 Organización de recursos humanos
Palabras clave: Género
Condiciones de trabajo
Riesgos laborales
Fecha de publicación: 2022
Conferencia: XXXI Congreso Internacional de la Asociación Científica de Economía y Dirección de la Empresa (ACEDE 2022) 
Resumen: Objectives. Empirical research exploring the effect of corporate governance attributes on risk disclosures is almost non-existent, and no studies have as yet specifically considered the interaction between board gender diversity and ESG risk disclosures. We attempt to fill this gap. More specifically, using a sample of Spanish listed firms in the period 2013-2020, we study how board gender diversity affects ESG risk disclosures by analysing the presence of a critical mass of female directors and considering their ties to dominant family owners. Theoretical background. We use a multi-theoretical approach based on agency theory, stakeholder theory and resources-based view, which highlights positive and negative arguments of board gender diversity on ESG risk disclosure. Methodology. In order to make our estimates, we run different analyses, IVPROBIT, IVTOBIT and Propensity Score Matching Procedure. Moreover, our results are robust to alternative to measure board gender diversity and to different econometric specifications. Results and implications. Our results show that when studying the relationship between board gender diversity and ESG risk disclosure, not only should the moderating effect of women’s influence on the board be considered but also that women should not be seen as a homogeneous group who display similar interests and incentives.
URI: http://hdl.handle.net/10553/117904
ISBN: 978-84-09-42655-3
Fuente: XXXI Congreso Internacional de ACEDE "Innovación y emprendimiento en un entorno global y digital: nuevos retos ante la crisis climática y la post-pandemia" / Jessica Braojos, Belén Derqui, Jorge Matute, Jan-Hinrich Meyer, Ramon Palau-Saumell (Eds.), p. 64 (Lunes, 20/06/2022)
Colección:Ponencias
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