Publicação
O impacto do género na responsabilidade social empresarial das empresas cotadas europeias
| Resumo: | Corporate Social Responsibility has been seen by company’s administration as a strategic question. Within the paradigm of the disclosure of the Corporate Social Responsibility, the board of directors assumes a preponderant role, since they decide about business strategy, which includes Corporate Social Responsibility politics. The main point of this thesis is to analyze the relationship between the presence of women managers and women on board of directors and Corporate Social Responsibility. There are several studies that found differences in terms of behaviors, characteristics, ambitions and decision making between male and female managers. Therefore, this investigation intends to respond to how far the presence of women in top managers positions affects Corporate Social Responsibility reporting, that is, the quality of non-financial information. For this propose, it was collected a final sample of 271 public companies of Europe Union, between the years of 2013 and 2019. In one hand, the results suggested a positive relationship between the presence of women on board of directors and Corporate Social Responsibility, which means a higher percentage of women in board of directors incentives the social responsibility of the company. On the other hand, the results show that the presence of women at the management level in companies do not influence Corporate Social Responsibility performance. Results are robust when the manufacturing sector (47.81%) is excluded from the sample. The female talent related to the presence of women in boards of directors could give place to a strategic role that allows companies to manage their politics in a more social and sustainable way. |
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| Autores principais: | Ferreira, Rute Sofia Gonçalves |
| Assunto: | Board of directors Corporate Social Responsibility Europe Gender diversity Women managers Conselho de Administração Diversidade de género Europa Mulheres diretoras Responsabilidade Social Empresarial |
| Ano: | 2021 |
| País: | Portugal |
| Tipo de documento: | dissertação de mestrado |
| Tipo de acesso: | acesso aberto |
| Instituição associada: | Universidade de Lisboa |
| Idioma: | português |
| Origem: | Repositório da Universidade de Lisboa |
| Resumo: | Corporate Social Responsibility has been seen by company’s administration as a strategic question. Within the paradigm of the disclosure of the Corporate Social Responsibility, the board of directors assumes a preponderant role, since they decide about business strategy, which includes Corporate Social Responsibility politics. The main point of this thesis is to analyze the relationship between the presence of women managers and women on board of directors and Corporate Social Responsibility. There are several studies that found differences in terms of behaviors, characteristics, ambitions and decision making between male and female managers. Therefore, this investigation intends to respond to how far the presence of women in top managers positions affects Corporate Social Responsibility reporting, that is, the quality of non-financial information. For this propose, it was collected a final sample of 271 public companies of Europe Union, between the years of 2013 and 2019. In one hand, the results suggested a positive relationship between the presence of women on board of directors and Corporate Social Responsibility, which means a higher percentage of women in board of directors incentives the social responsibility of the company. On the other hand, the results show that the presence of women at the management level in companies do not influence Corporate Social Responsibility performance. Results are robust when the manufacturing sector (47.81%) is excluded from the sample. The female talent related to the presence of women in boards of directors could give place to a strategic role that allows companies to manage their politics in a more social and sustainable way. |
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