董事会性别多样性与非营利组织CEO薪酬:对性别薪酬差距的影响

IF 2.3 2区社会学 Q1 SOCIAL ISSUES Nonprofit and Voluntary Sector Quarterly Pub Date : 2023-03-21 DOI:10.1177/08997640231158596

Young‐joo Lee

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引用次数: 0

摘要

本研究利用1835家获得指南之星透明白金印章的501(c)(3)组织的数据，考察了非营利组织董事会的性别多样性与首席执行官薪酬之间的关系。分析显示，在女性比例达到82%之前，女性在董事会中的比例与女性CEO薪酬之间存在正相关关系。相比之下，女性在董事会中的代表性与男性CEO薪酬之间存在负相关关系。总体而言，研究结果表明，董事会性别多样性对CEO薪酬有显著影响，这取决于CEO的性别，董事会中有更多女性有助于缩小非营利组织高管的性别薪酬差距。这些发现可以应用于多样性的其他方面，包括种族和民族多样性。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Board Gender Diversity and Nonprofit CEO Compensation: Implications for Gender Pay Gap

This study examines how gender diversity on nonprofit boards relates to chief executive officer (CEO) compensation using data of 1,835 501(c)(3) organizations with the GuideStar Platinum Seal of Transparency. The analysis reveals a positive association between women’s representation on a governing board and female CEO compensation until women’s proportion reaches 82%. By contrast, there is a negative relationship between women’s representation on boards and male CEO compensation. Overall, the findings suggest that board gender diversity has distinctive implications for CEO compensation depending on CEO gender and that having more women on governing boards contributes to closing the gender pay gap for nonprofit executives. These findings can be applied to other dimensions of diversity, including racial and ethnic diversity.

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来源期刊

Nonprofit and Voluntary Sector Quarterly SOCIAL ISSUES-

CiteScore

5.30

自引率

14.30%

发文量

期刊介绍： Nonprofit and Voluntary Sector Quarterly, the journal of the Association for Research on Nonprofit Organizations and Voluntary Action, is an international, interdisciplinary journal that seeks to enhance the quality of life and general welfare of humanity through effective and appropriate voluntary action by reporting on research and programs related to voluntarism, citizen participation, philanthropy, and nonprofit organizations in societies around the world.