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Board gender diversity and corporate social responsibility in an international setting

Author

Listed:
  • Muhammad Kamran
  • Hadrian Geri Djajadikerta
  • Saiyidi Mat Roni
  • Erwei Xiang
  • Pakeezah Butt

Abstract

Purpose - This study examines how board gender diversity (BGD) interacts with the “tough vs tender” trait in country cultures in influencing firms' corporate social responsibility (CSR). Design/methodology/approach - An extensive set of environmental, social and governance (ESG) data of 5,748 firms from 70 countries were collected from Bloomberg terminal, and national-level data on “tough vs tender” societies were collected from the official website of Hofstede. The data were analysed using hierarchical multiple regression (HMR) and bootstrapping estimation techniques. Findings - The findings show that BGD increases the extent of firms' CSR, with a more pronounced relationship in the tender than in the tough societies. Results are consistent in traditional (p-value based HMR) and robust (confidence intervals reliant bootstrapping) estimation techniques. Originality/value - This study provides empirical evidence on tough vs tender societies' moderating role in the relationship between BGD and CSR from a rounded international setting. It also raises interesting insights about the dynamics in boards' responses to institutional forces as an avenue for future research.

Suggested Citation

  • Muhammad Kamran & Hadrian Geri Djajadikerta & Saiyidi Mat Roni & Erwei Xiang & Pakeezah Butt, 2022. "Board gender diversity and corporate social responsibility in an international setting," Journal of Accounting in Emerging Economies, Emerald Group Publishing Limited, vol. 13(2), pages 240-275, April.
    • Handle: RePEc:eme:jaeepp:jaee-05-2021-0140
    DOI: 10.1108/JAEE-05-2021-0140
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