PurposeThe purpose of this study is to examine the extent and impact of gender diversity and intellectual capital on compliance with Global Reporting Initiative (GRI) sustainability reporting standards by Uganda manufacturing companies.Design/methodology/approachData were collected from manufacturing firms in Uganda using a questionnaire survey to find out their perception of compliance with the GRI standards. Data were analyzed using statistical package for social sciences, Microsoft Excel and smart partial least squares structural equation modeling (PLS–SEM).FindingsThe results indicate that on average, manufacturing firms in Uganda comply with GRI sustainability reporting standards to the extent of 59%. The results further indicate that manufacturing companies comply more with the GRI 200 (economic performance disclosures) to the extent of 63% as compared with 55% for GRI 300 (environmental performance disclosures) and 58% for GRI 400 (social performance disclosures). The results also indicate that intellectual capital has a significant impact on the GRI-based sustainability performance disclosures in Uganda. However, board gender diversity has no significant effect. In terms of the control variables, only firm size is significant, while firm age, capital structure and auditor type are not.Originality/valueThis study provides first time evidence of the extent of compliance with the GRI sustainability reporting standards using evidence from Uganda – an African developing country. This study widens the understanding of the usage of GRI standards in the preparation of sustainability reports by manufacturing firms in an emerging economy. This study also provides first-time evidence on the role of gender diversity and intellectual capital in GRI-based sustainability performance disclosures using evidence from Uganda's manufacturing sector.

Sustainability performance disclosures: the impact of gender diversity and intellectual capital on GRI standards compliance in Uganda


Purpose
This study aims to investigate the influence of board characteristics on sustainability reporting among listed firms in East Africa.


Design/methodology/approach
The study uses a sample of 79 listed firms drawn from East African securities exchanges and data from 2011 to 2020. Sustainability reporting is measured using Global Reporting Initiative, and the data is analyzed by using three-panel data estimation models – fixed effect, random effect and the generalized method of moments.


Findings
The results reveal that board gender diversity, board financial expertise and board independence are positively and significantly associated with sustainability reporting. Conversely, board size has a negative and significant effect on sustainability reporting.


Practical implications
The findings from the study provide valuable insights to firm owners and policymakers. The study highlights the importance of directors with financial knowledge, a high proportion of non-executive directors and women representation in board and smaller boards as a strategy that will help firms improve sustainability practices and reporting in East Africa.


Social implications
Results of this study underscore the effect of corporate governance (CG) dimensions on social responsibility activities, such as philanthropy, emission reduction and waste management initiatives as reported through sustainability responsibility.


Originality/value
This study adds to the growing literature on the relationship between CG attributes and sustainability reporting from a developing economy perspective. Specifically, the study examines how board gender diversity, size, independence and financial expertise affect sustainability reporting adoption.


Board characteristics and sustainability reporting. A case of listed firms in East Africa

Gender equity is a topic of significant interest for universities, who are called upon to plan strategies and measures to increase gender equality in line with international policies. With a qualitative methodology based on manual content analysis, the paper aims to understand whether and how this report could positively assess a university’s actions for reaching SDG 5. This study’s results show that the CRUI guidelines can be used by universities to disclose gender policies that may be of interest to stakeholders, and can also be synthesized in THE ranking, increasing university visibility. The present study could be helpful for universities, regulatory bodies, policy makers, and agency rankings to help them identify the most relevant gender items on which to focus their attention.

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Gender Reporting Guidelines in Italian Public Universities for Assessing SDG 5 in the International Context

This paper aims to systematically review the existing studies of corporate governance with organisational performance in the Fourth Industrial Revolution and put forward theories, research methods, topics, and variables that emerge from the review. The systematic literature review is based on 42 peer-reviewed journal articles on the topic written by reputable academics on the Science Direct Database focused on corporate governance, board characteristics, and ownership structure. This study’s conceptual framework is based on agency theory, which is the most widely used to analyse corporate governance (Fama & Jensen, 1983; Jensen & Meckling, 1976). The majority of results show a positive correlation between corporate governance and organisational performance (Pucheta-Martínez & Gallego-Álvarez, 2020) with agency theory being the most utilised theory of choice (Bergh, Ketchen, Orlandi, Heugens, & Boyd, 2019; Panda & Leepsa, 2017). This paper undertakes a significant thorough systematic review of corporate governance with firm performance and the Fourth Industrial Revolution literature. It gives an 11-year review with a reference index from 2011 to 2021, useful for both academics and professionals. This study recommends more evidence-based systematic reviews for different aspects and within different regions. It is further recommended to expand geographical spread across all continents to cover corporate governance area and to improve studies related to the Fourth Industrial Revolution and its impact on corporate governance. Lastly, it is recommended that more studies that look at the impact of the Fourth Industrial Revolution on corporate governance and firm performance should be performed

https://virtusinterpress.org/spip.php?action=telecharger&arg=10461&hash=7791579163b646dcd57b1e300de605e67ffc6f24

Corporate governance and its impact on organisational performance in the Fourth Industrial Revolution: A systematic literature review

The current political, economic and social scenario is characterized by continuous and rapid changes. Companies are therefore called to face a significant change, which requires the definition of policies and strategies strongly oriented toward sustainable development, becoming fundamental for long-term success and competitiveness. In this perspective, female leadership plays a key role. Over time, women have demonstrated the ability to successfully manage the challenges imposed by social dynamics and environmental change. Despite the growing number of studies on women as sustainable development leaders, there is still little empirical evidence on how women contribute to the to the companies' sustainable development. The paper aims to address this gap by developing a qualitative multiple case study based on the administration of questionnaires to five Italian companies characterized by the presence of women in leadership positions. Therefore, the objectives of the research work are: (i) to analyze how female leadership facilitates the company's transition toward sustainability; (ii) to define a “typical profile” of sustainable woman leader in terms of main characteristics, actions and challenges. Findings suggest that female leadership contributes to the promotion and implementation of environmental and social practices through several characteristics intrinsic to their nature, such as the ability to emphasize and listen and the predisposition to sharing and collaboration. In addition, sustainable women leaders exhibit the following main traits: thinking systematically/holistically, managing complexity, and inclusive approach to leadership. This study allows to enrich the literature related to the relationship between sustainability and female leadership, providing empirical evidence on the topic.

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Women and Leadership: How Do Women Leaders Contribute to Companies' Sustainable Choices?

This study aims to investigate the influence of organisations’ board gender diversity on the adoption of the United Nations sustainable development goals (SDGs) and on the use of external assurance.,The paper combines data from the Global Reporting Initiative’s Sustainability Disclosure Database and the Orbis database from Bureau van Dijk. The study uses logit models based on a sample of 366 large Asian and African companies which have addressed the SDGs in their sustainability reports published in 2017.,The results reveal that board gender diversity is positively associated with sustainability reporting and the involvement of an external assurance provider.,This study adds to the growing literature on the relationship between women’s participation on corporate boards and SDG reporting. Additionally, it addresses the understudied question of how the gender diversity of board resources affects the adoption of the external assurance of sustainability reporting.

/pdf/gender-diversity-on-corporate-boards-how-asian-and-african-1il9onbvpz.pdf

Anna Maria Fellegara

Papers

Gender diversity on corporate boards: How Asian and African women contribute on sustainability reporting activity