Does gender diversity improve CSR reporting? Evidence from the Central and West Balkan banking sector

Goranka Knežević · Vladan Pavlović · Radica Bojičić

12 citations0/0 files storedEconomics & Sociology

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Gender Diversity and Inequality Corporate Social Responsibility Reporting Corporate Governance and Financial Management

Abstract

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.

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References

2008International Accounting Standards and Accounting Quality 2010The Impact of Board Diversity and Gender Composition on Corporate Social Responsibility and Firm Reputation 2014Gender diversity, board independence, environmental committee and greenhouse gas disclosure 2011Beyond the Glass Ceiling: Does Gender Matter?2015Board Gender Diversity and Corporate Response to Sustainability Initiatives: Evidence from the Carbon Disclosure Project 2014Board Diversity and Corporate Social Responsibility 2012Hidden Connections: The Link Between Board Gender Diversity and Corporate Social Performance 2014Women on Board: Does Boardroom Gender Diversity Really Affect Firm Risk?

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