Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/268622 
Year of Publication: 
2023
Citation: 
[Journal:] DIW Weekly Report [ISSN:] 2568-7697 [Volume:] 13 [Issue:] 3/4 [Year:] 2023 [Pages:] 32-39
Publisher: 
Deutsches Institut für Wirtschaftsforschung (DIW), Berlin
Abstract: 
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 reports, this second report in the 2023 DIW Berlin Women Executives Barometer shows that the major publicly listed corporations in Germany implement the reporting requirements very differently. Reporting about women and leadership positions increased overall between 2009 and 2020 in line with the requirements. However, there were clear differences in the companies' focus: There is an equality-oriented group of companies that reports extensively about concrete measures to increase the share of women in leadership positions. This group has significantly more women on their supervisory boards than the other group, compliance-oriented companies, which seem to be mainly concerned with fulfilling the legal requirements. Companies' reporting on women and leadership positions is thus an indicator and useful signal to outside stakeholders of how serious companies are about gender equality.
Subjects: 
accountability
board composition
board diversity
boards of directors
CEOs
corporate boards
corporate governance
CSR
diversity
executive boards
female directors
gender equality
gender quota
Germany
leadership positions
managers
non-financial disclosure
non-financial reporting
private companies
public companies
supervisory boards
JEL: 
D22
J78
K38
M12
M14
M51
Persistent Identifier of the first edition: 
Document Type: 
Article

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