Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/320924 
Year of Publication: 
2024
Citation: 
[Journal:] Administrative Sciences [ISSN:] 2076-3387 [Volume:] 14 [Issue:] 6 [Article No.:] 105 [Year:] 2024 [Pages:] 1-16
Publisher: 
MDPI, Basel
Abstract: 
Gender diversity and environmental, social, and governance (ESG) performance reporting are critical to corporate sustainability. This study aims to analyze the impact of gender diversity on ESG performance reporting and the mediating effect of the workforce and sustainability reports, considering that these variables are crucial for ESG performance reporting. To achieve the objective, an empirical analysis was conducted with 207 European-listed companies belonging to the healthcare sector for the economic years 2017-2021. Our results prove that board gender diversity influences ESG performance reporting. In addition, this research shows that the workforce and sustainability reports have a positive impact on ESG performance reporting. This study does not show that the workforce and sustainability reports act as mediating variables in the relationship between gender diversity and ESG information transparency, but its inclusiveness has a significant impact on ESG performance reporting. Our results are useful for companies, investors, governments, and organizations in developing sustainability reporting standards
Subjects: 
ESG performance
sustainability reporting
gender diversity
cultural diversity
workforce
human rights
Persistent Identifier of the first edition: 
Creative Commons License: 
cc-by Logo
Document Type: 
Article
Appears in Collections:

Files in This Item:
File
Size





Items in EconStor are protected by copyright, with all rights reserved, unless otherwise indicated.