Banks’ CSR reporting – Do women have a say?
Purpose: This paper aims to determine the association between corporate social responsibility (CSR) reporting of listed banks and female representation on boards while controlling for the impact of gender quotas. Design/methodology/approach: Logistic regressions are used with bank fixed effects on a global sample of 285 commercial banks from 2005 to 2017. Findings: There exists a positive association between the proportion of women on board and banks’ CSR disclosure. Positive association remains also after quota corrections for banks with either below- or above-quota female representation. Further, adding more women to boards than required by quota could affect boards’ CSR reporting in masculine countries but not in feminine countries. Research limitations/implications: The results are not generalizable to smaller listed banks and the used estimation approach does not enable to detect causality. Practical implications: Policymakers interested in improving banks’ CSR reporting could introduce gender quotas. Social implications: Gender quotas can enforce banks’ sustainable behaviour. Originality/value: First, it is the first study to thoroughly control for gender quotas while investigating the association between female representation on boards and CSR disclosure. Second, this paper moves forward from the so-far predominant concentration on single-country studies on banks’ CSR reporting. Third, this paper covers the aspect of a country’s masculinity-femininity as a factor that could influence the association between CSR disclosure and female representation.
Year of publication: |
2020
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Authors: | Tapver, Triinu ; Laidroo, Laivi ; Gurvitš-Suits, Natalie Aleksandra |
Published in: |
Corporate Governance: The International Journal of Business in Society. - Emerald, ISSN 1472-0701, ZDB-ID 2108826-3. - Vol. 20.2020, 4 (25.04.), p. 639-651
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Publisher: |
Emerald |
Saved in:
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