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| Auteurs principaux: | , , , |
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| Format: | Artículo Open Access |
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Wiley
2024
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| Accès en ligne: | https://onlinelibrary.wiley.com/doi/10.1002/bsd2.424 |
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- The impact of board composition on ESG performance: Comparing results from symmetrical and asymmetrical approaches Alan Bandeira Pinheiro Ana Julia Batistella Behm Nágela Bianca do Prado Sady Mazzioni Business Strategy & Development AbstractThe research aims to examine the impact of board composition on the ESG performance of Latin American companies. 390 companies located in Argentina, Brazil, Chile, Colombia, Mexico, and Peru, between 2016 and 2021, were analyzed. The board size, gender diversity, independence of the members and the duality of the executive director and chairman of the board were used as characteristics of the board of directors. Through symmetrical (panel data regression) and asymmetrical (fuzzy set qualitative comparative analysis) approaches, the findings showed that larger, more diverse and more independent boards contribute positively to higher ESG performance. The presence of duality in the position of executive director and chairman of the board of directors was not a relevant driver, both for ESG performance and for its dimensions in isolation. This study has important theoretical, managerial and governmental implications. 10.1002/bsd2.424 http://onlinelibrary.wiley.com/termsAndConditions#vor