Does gender diversity moderate the relationship between CSR committees and Sustainable Development Goals disclosure? Evidence from Latin American companies
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| Format: | Artículo científico |
| Langue: | en |
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Universidade de São Paulo
2022
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| _version_ | 1876428861009297408 |
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| author | Victor Daniel Vasconcelos |
| author_facet | Victor Daniel Vasconcelos |
| contents | Does gender diversity moderate the relationship between CSR committees and Sustainable Development Goals disclosure? Evidence from Latin American companies Victor Daniel Vasconcelos Maisa de Souza Ribeiro Vicente Lima Crisóstomo Administración y Contabilidad Disclosure CSR committee Latin America Gender diversity Stakeholder theory PurposeThis study aims to investigate the association between the presence of a corporate social responsibility (CSR) committee and Sustainable Development Goals (SDGs) disclosure, as well as the moderating role of gender diversity in this relation.Design/methodology/approachThe sample consists of 897 annual observations from 238 firms from Argentina, Brazil, Chile, Colombia, Mexico and Peru for 2018–2020. The data were collected from the Refinitiv database. The proposed model and hypotheses were tested using the feasible generalized least squares estimation technique with heteroscedasticity and panel-specific AR1 autocorrelation.FindingsThe results reveal that the presence of CSR committees positively influences the SDGs. Gender diversity positively moderates the relationship between CSR committees and SDGs. Leverage and firm size also positively impact the SDGs. On the other hand, board size and CEO duality negatively affect SDGs disclosure.Research limitations/implicationsThis study extends the scope of stakeholder theory by suggesting that CSR committees and gender diversity enable a better relationship for the firm with its stakeholders.Practical implicationsThe findings support policymakers and managers in improving sustainability disclosure. In addition, the results demonstrate the importance of CSR committees and gender diversity to meet the stakeholders' demands.Social implicationsThis study demonstrates how firms can improve sustainability issues through gender diversity and CSR committees.Originality/valueTo the best of the authors’ knowledge, this study complements previous literature by being the first to examine the moderating effect of gender diversity on the association between CSR committees and SDGs disclosure in the Latin American context 2022 artículo científico 2531-0488 https://www.redalyc.org/articulo.oa?id=553873069006 https://www.redalyc.org/journal/5538/553873069006/ https://www.redalyc.org/journal/5538/553873069006/html/ https://www.redalyc.org/journal/5538/553873069006/553873069006.epub https://www.redalyc.org/journal/5538/553873069006/movil en http://www.redalyc.org/revista.oa?id=5538 RAUSP Management Journal application/pdf Universidade de São Paulo RAUSP Management Journal (Brasil) Num.4 Vol.57 |
| format | Artículo científico |
| id | redalyc_553873069006 |
| institution | Redalyc |
| language | en |
| publishDate | 2022 |
| publisher | Universidade de São Paulo |
| spellingShingle | Does gender diversity moderate the relationship between CSR committees and Sustainable Development Goals disclosure? Evidence from Latin American companies Victor Daniel Vasconcelos Administración y Contabilidad Disclosure CSR committee Latin America Gender diversity Stakeholder theory Does gender diversity moderate the relationship between CSR committees and Sustainable Development Goals disclosure? Evidence from Latin American companies Victor Daniel Vasconcelos Maisa de Souza Ribeiro Vicente Lima Crisóstomo Administración y Contabilidad Disclosure CSR committee Latin America Gender diversity Stakeholder theory PurposeThis study aims to investigate the association between the presence of a corporate social responsibility (CSR) committee and Sustainable Development Goals (SDGs) disclosure, as well as the moderating role of gender diversity in this relation.Design/methodology/approachThe sample consists of 897 annual observations from 238 firms from Argentina, Brazil, Chile, Colombia, Mexico and Peru for 2018–2020. The data were collected from the Refinitiv database. The proposed model and hypotheses were tested using the feasible generalized least squares estimation technique with heteroscedasticity and panel-specific AR1 autocorrelation.FindingsThe results reveal that the presence of CSR committees positively influences the SDGs. Gender diversity positively moderates the relationship between CSR committees and SDGs. Leverage and firm size also positively impact the SDGs. On the other hand, board size and CEO duality negatively affect SDGs disclosure.Research limitations/implicationsThis study extends the scope of stakeholder theory by suggesting that CSR committees and gender diversity enable a better relationship for the firm with its stakeholders.Practical implicationsThe findings support policymakers and managers in improving sustainability disclosure. In addition, the results demonstrate the importance of CSR committees and gender diversity to meet the stakeholders' demands.Social implicationsThis study demonstrates how firms can improve sustainability issues through gender diversity and CSR committees.Originality/valueTo the best of the authors’ knowledge, this study complements previous literature by being the first to examine the moderating effect of gender diversity on the association between CSR committees and SDGs disclosure in the Latin American context 2022 artículo científico 2531-0488 https://www.redalyc.org/articulo.oa?id=553873069006 https://www.redalyc.org/journal/5538/553873069006/ https://www.redalyc.org/journal/5538/553873069006/html/ https://www.redalyc.org/journal/5538/553873069006/553873069006.epub https://www.redalyc.org/journal/5538/553873069006/movil en http://www.redalyc.org/revista.oa?id=5538 RAUSP Management Journal application/pdf Universidade de São Paulo RAUSP Management Journal (Brasil) Num.4 Vol.57 |
| title | Does gender diversity moderate the relationship between CSR committees and Sustainable Development Goals disclosure? Evidence from Latin American companies |
| topic | Administración y Contabilidad Disclosure CSR committee Latin America Gender diversity Stakeholder theory |
| url | https://www.redalyc.org/articulo.oa?id=553873069006 https://www.redalyc.org/journal/5538/553873069006/ https://www.redalyc.org/journal/5538/553873069006/html/ https://www.redalyc.org/journal/5538/553873069006/553873069006.epub https://www.redalyc.org/journal/5538/553873069006/movil |