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Gender and CSR decisions: perspectives from Australian boards

Author

Listed:
  • Kathyayini Kathy Rao
  • Carol Tilt

Abstract

Purpose - Within the board diversity literature, the issue of gender diversity has been extensively studied, however, limited research has examined whether gender diversity at board level has any influence on corporate social responsibility (CSR) decisions. This paper aims to fill this knowledge gap and shed light on whether, and how, gender diversity influences CSR related decisions. Design/methodology/approach - In total, 13 in-depth semi-structured interviews were conducted with board members of Australian companies to examine their perceptions of the effect of gender diversity. Findings - Although the findings show evidence that there is a general perception that gender diversity has the potential to influence board level decisions, this does not appear to translate to CSR decisions specifically. The results from the interviews identified that several issues and moderating factors interact with the gender-CSR relationship. Research limitations/implications - The paper contributes significantly to the body of knowledge by going beyond the plethora of quantitative analyses. The results suggest that there is much work to be done to improve governance policy and mechanisms if boards are to see the potential for gender to have a positive impact on CSR decision-making. Originality/value - The study responds to calls for more research adopting qualitative studies, including interviews and case studies, to understand the complex interactions that take place during board decision-making. The findings provide useful insights for future research, practise and policymakers.

Suggested Citation

  • Kathyayini Kathy Rao & Carol Tilt, 2020. "Gender and CSR decisions: perspectives from Australian boards," Meditari Accountancy Research, Emerald Group Publishing Limited, vol. 29(1), pages 60-85, July.
  • Handle: RePEc:eme:medarp:medar-11-2019-0609
    DOI: 10.1108/MEDAR-11-2019-0609
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    Citations

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    Cited by:

    1. María Consuelo Pucheta‐Martínez & Inmaculada Bel‐Oms & Isabel Gallego‐Álvarez, 2023. "Corporate social responsibility reporting and capital structure: Does board gender diversity mind in such association?," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(4), pages 1588-1600, July.
    2. Mariasole Bannò & Emilia Filippi & Sandro Trento, 2023. "Women in top echelon positions and their effects on sustainability: a review, synthesis and future research agenda," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 27(1), pages 181-251, March.

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