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Board gender diversity and corporate social responsibility

International journal of corporate social responsibility, 2024-12, Vol.9 (1), p.7-29 [Peer Reviewed Journal]

The Author(s) 2024 ;The Author(s) 2024. This work is published under http://creativecommons.org/licenses/by/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2366-0066 ;EISSN: 2366-0074 ;DOI: 10.1186/s40991-024-00095-x

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  • Title:
    Board gender diversity and corporate social responsibility
  • Author: Chang, Yuan ; Wu, Kun-Tsung ; Lin, Shu-Hui ; Lin, Chia-Jung
  • Subjects: Board gender diversity ; Business and Management ; Corporate Social Responsibility ; Gender ; Original Article ; Social responsibility
  • Is Part Of: International journal of corporate social responsibility, 2024-12, Vol.9 (1), p.7-29
  • Description: Based on a total of 1,590 listed non-financial firms on the Taiwan Stock Exchange and the Taipei Exchange (formerly the Over The Counter securities market) covering the period of 2007~2020, this study examines whether firm's performance on Corporate Social Responsibility (CSR) is affected by corporate board gender diversity. Based on the Upper Echelons Theory, the Agency Theory and the Resource Dependence Theory, increasing the number of female director to achieve higher level of gender diversity brings forth traits such as compassion, kindness, helpfulness, empathy, interpersonal sensitivity, a willingness to nurture, and a greater concern for others' well-being. These traits help firms form policies that prioritize stakeholders' welfare. Moreover, board gender diversity corresponds to a more diverse and broad background, understanding and experience of business operations, enabling firms to better understand where the key interest groups they face are and what they value. This allows firms to make more effective and better-performing decision in CSR. Through correlation analysis and multiple regression estimation, the principal outcome shows that greater degree of board gender diversity is associated with better CSR performance, confirming the hypothesis that a more gender diversified board enhances the efficiency of monitoring and advising function of board and then forming corporate strategies and implementations toward a better stakeholders’ management.
  • Publisher: Cham: Springer International Publishing
  • Language: English
  • Identifier: ISSN: 2366-0066
    EISSN: 2366-0074
    DOI: 10.1186/s40991-024-00095-x
  • Source: Springer Nature OA/Free Journals
    ProQuest Central
    DOAJ Directory of Open Access Journals
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