Do Board Gender Diversity and Director Typology Impact CSR Reporting?
研究了西班牙上市公司中女性董事比例和类型对企业社会责任信息披露的影响，发现女性董事比例越高、尤其是独立女性董事越多，企业社会责任披露越好，且董事会中有三名女性时效果更显著。
By studying female directors and their typology, this paper contributes to the empirical evidence relating to board gender diversity and the disclosure of corporate social responsibility (CSR) information. An ordered random effect probit model was applied to a panel of Spanish non‐financial and non‐insurance listed firms over the 2009–2013 period. The analyses revealed that a higher percentage of women in boardrooms and in groups of outside and independent directors imply better CSR disclosure. These results hold for corporations with a critical mass of three women on the board and among outside directors.