Gender and CSR decisions: perspectives from Australian boards

Kathyayini Kathy Rao and Carol Tilt

Meditari Accountancy Research, 2020, vol. 29, issue 1, 60-85

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.

Keywords: Australia; Corporate social responsibility (CSR); Gender diversity; Decisions (search for similar items in EconPapers)
Date: 2020
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Citations: View citations in EconPapers (2)

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Persistent link: https://EconPapers.repec.org/RePEc:eme:medarp:medar-11-2019-0609

DOI: 10.1108/MEDAR-11-2019-0609

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