Does Gender Diversity Improve CSR Reporting? : Evidence from the Central and West Balkan Banking Sector

• Autorzy: Goranka Knežević , Vladan Pavlović , Radica Bojičić
• Języki publikacji: EN

Abstrakty

EN

This study aims to investigate the effect of gender diversity in board of directors in banks on environmental, economic, social, and governance (CSR) reporting. The sample comprises 85 banks operating in the Central and West Balkan region. Research results suggest that gender diversity in a two-tier board system in bank boards does not affect CSR reporting as measured by the constructed EESG index with statistical significance. However, taking into consideration specific elements of this index, we found that gender diversity on the supervisory board had a positive effect on variables that compose this index. This is the first study to provide insight into gender and the CSR reporting nexus in the Central and West Balkan region. This study contributes to the discussions on those issues in a global scale and in terms of the banking sector in particular. (original abstract)

Słowa kluczowe

EN

Reporting; Corporate Social Responsibility (CSR); Gender; Management; Banking; Post-communist countries

PL

Raportowanie; Społeczna odpowiedzialność biznesu; Płeć; Zarządzanie; Bankowość; Kraje postkomunistyczne

• Czasopismo: Economics & Sociology
• Rocznik: 2023
• Tom: 16
• Numer: nr 3
• Strony: 261--280

Twórcy

autor

Goranka Knežević

• Singidunum University Belgrade, Serbia

autor

Vladan Pavlović

• University of Pristina in Kosovska Mitrovica, Kosovska Mitrovica, Serbia

autor

Radica Bojičić

• University of Pristina in Kosovska Mitrovica, Kosovska Mitrovica, Serbia

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Identyfikatory

DOI

10.14254/2071-789X.2023/16-3/14