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Gender diversity on corporate boards: How Asian and African women contribute on sustainability reporting activity

机译:企业委员会的性别多样性:亚洲和非洲妇女如何对可持续发展报告活动提供贡献

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Purpose This study aims to investigate the influence of organisations' board gender diversity on the adoption of the United Nations sustainable development goals (SDGs) and on the use of external assurance. Design/methodology/approach The paper combines data from the Global Reporting Initiative's Sustainability Disclosure Database and the Orbis database from Bureau van Dijk. The study uses logit models based on a sample of 366 large Asian and African companies which have addressed the SDGs in their sustainability reports published in 2017. Findings The results reveal that board gender diversity is positively associated with sustainability reporting and the involvement of an external assurance provider. Originality/value This study adds to the growing literature on the relationship between women's participation on corporate boards and SDG reporting. Additionally, it addresses the understudied question of how the gender diversity of board resources affects the adoption of the external assurance of sustainability reporting.
机译:目的本研究旨在调查组织董事会性别多样性对联合国可持续发展目标(SDGS)和外部保证使用的影响。设计/方法/方法本文将来自全球报告计划的可持续发展数据库和挪威数据库的数据组合在一起。该研究采用了基于366个大型亚洲和非洲公司的样本的Logit模型,该公司在2017年出版的可持续发展报告中讨论了SDG。结果表明,董事会性别多样性与可持续性报告和涉及外部保证的参与情况提供者。本研究为妇女参与企业委员会和SDG报告之间的关系增加了越来越多的文学。此外,它还解决了董事会资源的性别多样性如何影响通过可持续性报告外部保证的问题。

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