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The Relationship Between Gender Diversity and Employee Representation at the Board Level and Non-Financial Performance: A Cross-Country Study

Author

Listed:
  • Kerstin Lopatta

    (Financial Accounting, Auditing and Corporate Governance, University of Hamburg, Hamburg, Germany)

  • Katarina Böttcher

    (Accounting and Corporate Governance, Carl von Ossietzky University Oldenburg, Oldenburg, Germany)

  • Sumit K. Lodhia

    (Centre for Sustainability, Governance University of South Australia, (UniSA) Business School, South Australia)

  • Sebastian A. Tideman

    (Financial Accounting, Auditing and Corporate Governance, University of Hamburg, Hamburg, Germany4Whitman School of Management, Syracuse University, USA)

Abstract

This paper examines the relationship between the presence of employee representatives and female directors at the board level and a firm’s environmental and corporate social responsibility (CSR) performance. Using an international sample of firms from 23 developed countries between 2001 and 2014, we provide evidence that the presence of labor representatives and a larger proportion of women as well as female labor representatives at the board level are positively related to CSR and environmental performance. Furthermore, we find no substitutional relationship between female board members and labor representation when we include an interaction term between the two. Our findings illustrate that the relevant legislation in some non-Anglo-Saxon countries is beneficial and could be introduced in Anglo-Saxon countries where employee representation rights are limited and female board members are still a minority.

Suggested Citation

  • Kerstin Lopatta & Katarina Böttcher & Sumit K. Lodhia & Sebastian A. Tideman, 2020. "The Relationship Between Gender Diversity and Employee Representation at the Board Level and Non-Financial Performance: A Cross-Country Study," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., vol. 55(01), pages 1-46, March.
    • Handle: RePEc:wsi:tijaxx:v:55:y:2020:i:01:n:s1094406020500018
    DOI: 10.1142/S1094406020500018
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    Citations

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    Cited by:

    1. Othar Kordsachia & Maximilian Focke & Patrick Velte, 2022. "Do sustainable institutional investors contribute to firms’ environmental performance? Empirical evidence from Europe," Review of Managerial Science, Springer, vol. 16(5), pages 1409-1436, July.
    2. Sandra Escamilla‐Solano & Antonio Fernández‐Portillo & Mari Cruz Sánchez‐Escobedo & Carmen Orden‐Cruz, 2024. "Corporate social responsibility disclosure: Mediating effects of the economic dimension on firm performance," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(1), pages 709-718, January.
    3. 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.
    4. Maximilian Focke, 2022. "Do sustainable institutional investors influence senior executive compensation structures according to their preferences? Empirical evidence from Europe," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(5), pages 1109-1121, September.
    5. Lopatta, Kerstin & Tideman, Sebastian A. & Scheil, Carolin & Makarem, Naser, 2023. "The current state of corporate human rights disclosure of the global top 500 business enterprises: Measurement and determinants," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 96(C).
    6. Shuchi Pahuja & Anita Agrawal, 2023. "Board Attributes and Corporate Social Responsibility: A Systematic Literature Review and Future Research Perspectives," Indian Journal of Corporate Governance, , vol. 16(1), pages 108-138, June.
    7. Marashdeh, Hazem & Dhiaf, Mohamed M. & Atayah, Osama F. & Nasrallah, Nohade & Frederico, Guilherme F. & Najaf, Khakan, 2023. "Sensitivity of market performance to social risk index: Evidence from global listed companies in logistics and transportation industry," Socio-Economic Planning Sciences, Elsevier, vol. 87(PA).
    8. Walaa Wahid ElKelish*, 2023. "Accounting for Corporate Human Rights: Literature Review and Future Insights," Australian Accounting Review, CPA Australia, vol. 33(2), pages 203-226, June.

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