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Do women drive corporate social responsibility? Evidence from gender diversity reforms around the world

Author

Listed:
  • Rong Ding

    (NEOMA - Neoma Business School)

  • Tinghua Duan

    (LEM - Lille économie management - UMR 9221 - UA - Université d'Artois - UCL - Université catholique de Lille - Université de Lille - CNRS - Centre National de la Recherche Scientifique)

  • Wenxuan Hou

    (School of Finance, Shanghai Lixin University of Accounting and Finance)

  • Xianda Liu

    (Institute of Finance and Banking, Chinese Academy of Social Sciences, Beijing)

  • Ziwei Xu

    (Edin. - University of Edinburgh)

Abstract

In this study we investigate the effect of female director on corporate social responsibility (CSR) by taking the advantage of the introduction of legal gender quota that led to the exogenous change in the female representation in corporate board around the world. We find that the "gender quote" reforms effectively increase gender diversity and improve CSR performance. When comparing the legislation-based regulations with governance code-based regulations, we find that the former brings stronger effects on CSR performance. Finally, the effects are more pronounced in countries with higher gender equality or common law legal systems.

Suggested Citation

  • Rong Ding & Tinghua Duan & Wenxuan Hou & Xianda Liu & Ziwei Xu, 2022. "Do women drive corporate social responsibility? Evidence from gender diversity reforms around the world," Post-Print hal-03977290, HAL.
    • Handle: RePEc:hal:journl:hal-03977290
    DOI: 10.1016/j.irle.2022.106097
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    Citations

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    Cited by:

    1. Barroso, Raúl & Duan, Tinghua & Guo, Siyue (Sarina) & Kowalewski, Oskar, 2024. "Board gender diversity reform and corporate carbon emissions," Journal of Corporate Finance, Elsevier, vol. 87(C).
    2. Sophie Harnay & Fabienne Llense & Antoine Rebérioux & Gwenaël Roudaut, 2024. "Gender equality within boards: comparing quota and soft law," European Journal of Law and Economics, Springer, vol. 57(1), pages 1-35, April.

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