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Corporate Reporting Provides Insight into Companies’ Commitment to Gender Equality

Author

Listed:
  • Anja Kirsch
  • Virginia Sondergeld
  • Philipp Alexander Thompson
  • Katharina Wrohlich

Abstract

Many companies in Germany must provide information beyond financial figures in their annual reports. For some years now, legislators have increasingly required information on non-financial aspects, such as the shares of women in leadership positions. Using a quantitative text analysis of annual reports, this second report in the 2023 DIW Berlin Women Executives Barometer shows that the major publicly listed corporations in Germany implement the reporting requirements very differently. Reporting about women and leadership positions increased overall between 2009 and 2020 in line with the requirements. However, there were clear differences in the companies’ focus: There is an equality-oriented group of companies that reports extensively about concrete measures to increase the share of women in leadership positions. This group has significantly more women on their supervisory boards than the other group, compliance-oriented companies, which seem to be mainly concerned with fulfilling the legal requirements. Companies’ reporting on women and leadership positions is thus an indicator and useful signal to outside stakeholders of how serious companies are about gender equality.

Suggested Citation

  • Anja Kirsch & Virginia Sondergeld & Philipp Alexander Thompson & Katharina Wrohlich, 2023. "Corporate Reporting Provides Insight into Companies’ Commitment to Gender Equality," DIW Weekly Report, DIW Berlin, German Institute for Economic Research, vol. 13(3/4), pages 32-39.
    • Handle: RePEc:diw:diwdwr:dwr13-3-3
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    File URL: https://www.diw.de/documents/publikationen/73/diw_01.c.864255.de/dwr-23-3-3.pdf
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    More about this item

    Keywords

    caccountability; board composition; board diversity; boards of directors; CEOs; corporate boards; corporate governance; CSR; diversity; executive boards; female directors; gender equality; gender quota; Germany; leadership positions; managers; non-financial disclosure; non-financial reporting; private companies; public companies; supervisory boards;
    All these keywords.

    JEL classification:

    • D22 - Microeconomics - - Production and Organizations - - - Firm Behavior: Empirical Analysis
    • J78 - Labor and Demographic Economics - - Labor Discrimination - - - Public Policy (including comparable worth)
    • K38 - Law and Economics - - Other Substantive Areas of Law - - - Human Rights Law; Gender Law; Animal Rights Law
    • M12 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Personnel Management; Executives; Executive Compensation
    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • M51 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Personnel Economics - - - Firm Employment Decisions; Promotions

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