DOES GENDER DIVERSITY
IMPROVE CSR REPORTING?
EVIDENCE FROM THE CENTRAL
AND WEST BALKAN BANKING
SECTOR
DOES GENDER DIVERSITY
IMPROVE CSR REPORTING?
EVIDENCE FROM THE CENTRAL
AND WEST BALKAN BANKING
SECTOR
Author(s): Goranka Knežević, Vladan Pavlović, Radica BojičićSubject(s): Gender Studies, National Economy, Business Economy / Management, Socio-Economic Research
Published by: Fundacja Centrum Badań Socjologicznych
Keywords: CSR reporting; gender diversity; corporate governance; banking industry; post-communist economies; sustainability;
Summary/Abstract: This study aims to investigate the effect of gender diversity in board of directors in banks on environmental, economic, social, and governance (CSR) reporting. The sample comprises 85 banks operating in the Central and West Balkan region. Research results suggest that gender diversity in a two-tier board system in bank boards does not affect CSR reporting as measured by the constructed EESG index with statistical significance. However, taking into consideration specific elements of this index, we found that gender diversity on the supervisory board had a positive effect on variables that compose this index. This is the first study to provide insight into gender and the CSR reporting nexus in the Central and West Balkan region. This study contributes to the discussions on those issues in a global scale and in terms of the banking sector in particular.
Journal: Economics and Sociology
- Issue Year: 16/2023
- Issue No: 3
- Page Range: 261-280
- Page Count: 20
- Language: English
