Board Gender Diversity, Corporate Social Disclosures, and National Culture
Bibliographic Data
| ID | 3371959 |
|---|---|
| Authors | Xuhui Peng (0000-0002-1614-3968, Central University of Finance and Economics), Tian Qi (0000-0001-7169-276X, Central University of Finance and Economics, corresponding author), Gang Wang (0000-0002-2288-3807, Central University of Finance and Economics) |
| Year | 2022 |
| Volume | 12 |
| Issue | 4 |
| Publication date | 2022-10-01 |
| Peer Reviewed | Yes |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | SAGE Open (JOURNAL) |
| Journal identifiers | ISSN: 2158-2440 • E-ISSN: 2158-2440 |
| Publisher | SAGE Publications Inc (PUBLISHER) |
| DOI | 10.1177/21582440221130946 |
| OpenAlex | W4307599371 |
| Language | EN |
| Citations received | 5 |
| References cited | 76 |
The impact of board gender diversity on corporate social responsibility has attracted considerable attention in recent years. However, the study of the relationship between board gender diversity, corporate social disclosures, and national culture has been scarce. Therefore, in this study, we measured the corporate social disclosures data of multinational corporations (MNCs) from China, Japan, the United Kingdom, and the United States using content analysis. Then, we investigated the relationship between board gender diversity and the corporate social disclosures of MNCs as well as the moderating effect of national culture on that relationship. The results show that (1) board gender diversity positively impacts the corporate social disclosures of MNCs and that (2) masculinity negatively moderates the relationship between board gender diversity and the corporate social disclosures of MNCs. The findings emphasize the importance of board gender diversity in the stakeholder management of the board of directors and how it could be affected by different national cultural environments from the stakeholder theory perspective. This study established a link between board gender diversity, corporate social disclosures, and national culture as well as promoted the development of corporate social responsibility (CSR) disclosure measurement methods. Additionally, our results provide suggestions to policymakers and MNCs in how to effectively adopt board gender diversity to promote CSR in specific national cultural environments
Business · Content analysis · Corporate governance · Corporate social responsibility · Cultural diversity · Gender diversity · Multinational corporation · Political science · Public relations · Social science · Sociology · Stakeholder · Corporate Finance and Governance · Corporate Social Responsibility Reporting · Gender Diversity and Inequality · Law · Accounting
Content analysis
Stakeholder Theory
Sex Differences in Social Behavior
Competitive Advantage of Nations
The effect of corporate governance on sustainability disclosure
Gender diversity, board independence, environmental committee and greenhouse gas disclosure
The impact of national culture on corporate social performance
Culture and Organizations
Women on Corporate Boards of Directors and their Influence on Corporate Philanthropy
“Implicit” and “Explicit” CSR
Multinationals and Anti-Sweatshop Activism
In a Different Voice
The Relationship between Women Directors and Corporate Social Responsibility
Board Composition and Corporate Social Responsibility
Hidden Connections
The Impact of Board Diversity and Gender Composition on Corporate Social Responsibility and Firm Reputation
A revision of Hofstede’s model of national culture
Gender and the emergence of leaders
Gender-related boardroom dynamics
Corporate Governance and Firm Value
Corporate Social Responsibility Theories
| Unique citing works | 5 |
|---|---|
| Citations per year | 1,67 |
| Citation span | 2023 - 2026 (4) |
| Citation velocity | current |
| Highly cited | No |
| Citation types | Neutral: 5 |