Many companies in Germany must provide information beyond financial figures in their annual reports. For some years now, legislators have increasingly required information on non-financial aspects, such as the shares of women in leadership positions. Using a quantitative text analysis of annual...

The literature on gender diversity in boards of directors has expanded significantly in recent years, due to the fact that women are increasingly holding higher management positions within the company hierarchy, clearly demonstrating that certain characteristics of women have a positive impact...

In recent years, regulators have introduced gender diversity quota laws and dis-closure-based approaches to increase the representation of women on corporate boards. These developments have set off a global discussion about the importance of diversity in the boardroom and what role governments...