白板:澳大利亚公司种族和性别多样性报告和实践的脱钩

IF 2 4区 管理学 Q3 BUSINESS Australian Journal of Management Pub Date : 2023-04-21 DOI:10.1177/03128962231169142
C. Wright, C. Cortese, Abdullah Al-Mamun, Searat Ali
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引用次数: 0

摘要

公司领导层的多样性是全球公司的一个重要治理问题,但对多样性优先事项的不均衡处理仍然是一个重大挑战。我们探讨了2005年至2021年澳大利亚最大公司在领导和披露方面的性别和种族多样性的程度及其随时间的变化。运用制度理论,我们比较了驱动变革的同构,并考察了多样性披露与实践之间修辞脱钩的程度。我们的分析显示,随着时间的推移,性别多样性有了显著改善,但企业领导人的种族多样性进展甚微。我们发现多样性报告与任命女性企业领导人之间存在联系。然而,公众对多样性的承诺与任命非白人企业领导人之间存在脱节。缺乏对多样性报告的监管导致了这种不平衡,不同的制度同构导致了性别和种族多样性的不同结果。我们的研究结果可以为决策者和企业提供信息,强调一系列制度压力的重要性,这些压力鼓励企业领导层披露和实践种族多样性。JEL分类:M14
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The Whiteboard: Decoupling of ethnic and gender diversity reporting and practice in corporate Australia
Diversity of company leadership is an important governance issue for corporations globally, yet the uneven treatment of diversity priorities remains a major challenge. We explore the extent and change over time of both gender and ethnic diversity in leadership and disclosure for Australia’s largest firms from 2005 to 2021. Using institutional theory, we compare the isomorphisms driving change, and examine the extent to which there is rhetorical decoupling between diversity disclosure and practice. Our analysis reveals a significant improvement in gender diversity over time but very little progress in the ethnic diversity of corporate leaders. We find a connection between diversity reporting and the appointment of female corporate leaders. However, there is a disconnection between public commitment to diversity and the appointment of non-white corporate leaders. A lack of regulation for diversity reporting contributes to this imbalance with different outcomes for gender and ethnic diversity as the result of different institutional isomorphisms. Our findings can inform policymakers and corporations, highlighting the importance of a range of institutional pressures that encourage the disclosure and practice of ethnic diversity in corporate leadership. JEL Classification: M14
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来源期刊
CiteScore
10.60
自引率
4.20%
发文量
36
期刊介绍: The objectives of the Australian Journal of Management are to encourage and publish research in the field of management. The terms management and research are both broadly defined. The former includes the management of firms, groups, industries, regulatory bodies, government, and other institutions. The latter encompasses both discipline- and problem-based research. Consistent with the policy, the Australian Journal of Management publishes research in accounting, applied economics, finance, industrial relations, political science, psychology, statistics, and other disciplines, provided the application is to management, as well as research in areas such as marketing, corporate strategy, operations management, organisation development, decision analysis, and other problem-focuses paradigms.
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