从零到英雄:性别多样性对巴西企业社会绩效的影响

IF 4.6 3区 管理学 Q1 INDUSTRIAL RELATIONS & LABOR International Journal of Manpower Pub Date : 2023-12-05 DOI:10.1108/ijm-06-2023-0347
Alan Bandeira Pinheiro, Nágela Bianca do Prado, Ana Julia Batistella, Cintia De Melo de Albuquerque Ribeiro, Sady Mazzioni
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引用次数: 0

摘要

本研究的目的是检验董事会性别多样性对巴西公司社会绩效(CSP)的影响。设计/方法/方法本研究收集了巴西公司五年(2016-2020)的CSP、财务绩效和治理方面的现有信息。本研究的因变量为CSP(劳动力、人权、社区和对产品的尊重)。自变量是性别多样性。作者控制着财务业绩、社会责任委员会的存在和行业部门。采用广义矩量估计法(GMM)动态面板数据系统对数据进行分析。本实证研究证实了巴西公司董事会女性成员对CSP有积极影响的假设。本研究的结果与以往的研究结果一致。作者的研究结果表明,女性更有社会意识,表现出更多的社会团体行为。在财务报告中补充非财务信息引起了监管机构和股东的关注。公司还可以制定人力资源政策,任命女性担任高级管理职位,并制定继任计划,重视女性为公司带来的才能。考虑到男性和女性背景和经验的多样性,董事会中女性的数量达到一定数量可以提供有效的平衡。董事会中只有一名女性可能意味着代表权和阻力,但有了足够的女性董事,女性董事就可以有发言权,并帮助制定针对CSP的战略。
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From zero to Hero: effect of gender diversity on corporate social performance in Brazil

Purpose

The purpose of this study is to examine the effect of board gender diversity on corporate social performance (CSP) in Brazilian companies.

Design/methodology/approach

This research collected available information on the CSP, financial performance and governance of Brazilian companies for five years (2016–2020). The dependent variable of this study is CSP (workforce, human rights, community and respect for the product). The independent variable is gender diversity. The authors control financial performance, the presence of a social responsibility committee and the industry sector. The data were analyzed using the dynamic panel data system, which is the generalized method of moments (GMM) estimator.

Findings

This empirical investigation confirmed the hypothesis that the female presence on boards has a positive effect on the CSP of Brazilian companies. The findings of this study are consistent with previous studies. The authors' results suggest that women are more socially aware and exhibit more social corporate behavior.

Practical implications

Supplementing financial reports with nonfinancial information draws the attention of regulators and shareholders. Companies can also create human resources policies for appointing women to senior management positions and a succession plan that values the talent that women bring to companies.

Originality/value

A critical mass of women on the board can provide an effective balance, considering the diversity of backgrounds and experiences between men and women. Just one woman on the board can mean representation and resistance, but with a critical amount, female directors can have a voice and help formulate strategies aimed at CSP.

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来源期刊
CiteScore
8.40
自引率
11.40%
发文量
80
期刊介绍: ■Employee welfare ■Human aspects during the introduction of technology ■Human resource recruitment, retention and development ■National and international aspects of HR planning ■Objectives of human resource planning and forecasting requirements ■The working environment
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