IDEAS home Printed from https://ideas.repec.org/p/hal/journl/hal-03738435.html
   My bibliography  Save this paper

Do female directors affect the quality of CSR reporting ?
[Les administratrices ont-elles une influence sur la qualité du reporting RSE ?]

Author

Listed:
  • Dominique Geyer

    (Audencia Business School)

  • Pascal Nguyen

    (MRM - Montpellier Research in Management - UPVD - Université de Perpignan Via Domitia - UM - Université de Montpellier)

  • Sadek Ouhadouch

    (UR CONFLUENCE : Sciences et Humanités (EA 1598) - UCLy - UCLy (Lyon Catholic University))

Abstract

The quality of information contained in sustainability reports is essential for stakeholders to make good decisions. Since women are more attentive to the needs of others, we hypothesize that the proportion of women on corporate boards is associated with better disclosure practices, and more specifically, a higher likelihood of adopting the GRI standards. Our results using a sample of 143 French firms over the period 2006-2020 are consistent with this hypothesis. We also provide evidence of a critical mass of two women, or about one woman for 5 directors, for them to have a significant impact. However, the influence of women appears to be inhibited by the level of debt, suggesting that the firm's financial strength is crucial to allow women to have the expected influence.

Suggested Citation

  • Dominique Geyer & Pascal Nguyen & Sadek Ouhadouch, 2022. "Do female directors affect the quality of CSR reporting ? [Les administratrices ont-elles une influence sur la qualité du reporting RSE ?]," Post-Print hal-03738435, HAL.
    • Handle: RePEc:hal:journl:hal-03738435
    DOI: 10.3917/mav.129.0155
    Note: View the original document on HAL open archive server: https://hal.science/hal-03738435
    as

    Download full text from publisher

    File URL: https://hal.science/hal-03738435/document
    Download Restriction: no
    File URL: https://libkey.io/10.3917/mav.129.0155?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:hal-03738435. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.