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Board gender diversity and corporate social responsibility assurance: The moderating effect of ownership concentration

Samuel Buertey
- 15 Feb 2021 - 
- Vol. 28, Iss: 6, pp 1579-1590
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This article is published in Corporate Social Responsibility and Environmental Management.The article was published on 2021-02-15. It has received 29 citations till now. The article focuses on the topics: Transparency (behavior) & Corporate governance.

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Attributes of corporate boards and assurance of corporate social responsibility reporting: evidence from the UK

TL;DR: In this paper, the authors investigate the relationship between the attributes of corporate boards in UK companies and their tendency to assure their corporate social responsibility (CSR) reports and find that some board attributes significantly influence a company's decision to assure its CSR reports.
Journal ArticleDOI

Gender disclosure: The impact of peer behaviour and the firm's equality policies

TL;DR: In this article, the authors analyse the transparency of multinationals in matters of gender, in accordance with the requirements determined by the Global Reporting Initiative (GRI) and United Nations (UN).
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How corporate social responsibility can incentivize top managers: A commitment to sustainability as an agency intervention

TL;DR: In this article, the authors argue that part of the basis for the generally positive relationship between CSR and firm performance might come from a reduction in agency costs, and construct a model in which CSR moderates the impact of the agency problem on specific firm outcomes, including firm performance, the use of stock options, and goodwill.
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The role of the audit committee in enhancing the credibility of CSR disclosure: Evidence from STOXX Europe 600 members

TL;DR: In this paper , the authors examined the influence of audit committee attributes, namely financial expertise, independence, meeting frequency and size, on the adoption of CSR assurance in European companies listed on the STOXX 600 index over the period 2012-2018.
References
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Journal ArticleDOI

Women in the boardroom and their impact on governance and performance

TL;DR: This paper found that female directors have better attendance records than male directors, male directors have fewer attendance problems the more gender-diverse the board is, and women are more likely to join monitoring committees.
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Corporate Governance, Board Diversity, and Firm Value

TL;DR: In this article, the authors examined the relationship between board diversity and firm value for Fortune 1000 firms and found that the proportion of women and minorities on boards increases with firm size and board size, but decreases as the number of insiders increases.
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Some Effects of Proportions on Group Life: Skewed Sex Ratios and Responses to Token Women

TL;DR: In this article, a framework is developed for conceptualizing the processes that occur between dominants and tokens, and three perceptual phenomena are associated with tokens: visibility, polarization, and assimilation, where tokens' attributes are distorted to fit preexisting generalizations about their social type.
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Transformational, Transactional, and Laissez-Faire Leadership Styles: A Meta-Analysis Comparing Women and Men

TL;DR: A meta-analysis of 45 studies of transformational, transactional, and laissez-faire leadership styles found that female leaders were more transformational than male leaders and also engaged in more of the contingent reward behaviors that are a component of transactional leadership.
Journal ArticleDOI

Women in the Boardroom and Their Impact on Governance and Performance

TL;DR: This article found that female directors have better attendance records than male directors, male directors have fewer attendance problems the more gender-diverse the board is, and women are more likely to join monitoring committees.
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