Does the Workforce and Sustainability Reports Strengthen the Relationship between Gender Diversity and Sustainability Performance Reporting?

Albertina Paula Monteiro (), Catarina Cepêda and Amélia Ferreira da Silva
Additional contact information
Albertina Paula Monteiro: CEOS.PP, Porto Accounting and Business School, Polytechnic Institute of Porto, 4465-004 Matosinhos, Portugal
Catarina Cepêda: CEOS.PP, Porto Accounting and Business School, Polytechnic Institute of Porto, 4465-004 Matosinhos, Portugal
Amélia Ferreira da Silva: CEOS.PP, Porto Accounting and Business School, Polytechnic Institute of Porto, 4465-004 Matosinhos, Portugal

Administrative Sciences, 2024, vol. 14, issue 6, 1-16

Abstract: Gender diversity and environmental, social, and governance (ESG) performance reporting are critical to corporate sustainability. This study aims to analyze the impact of gender diversity on ESG performance reporting and the mediating effect of the workforce and sustainability reports, considering that these variables are crucial for ESG performance reporting. To achieve the objective, an empirical analysis was conducted with 207 European-listed companies belonging to the healthcare sector for the economic years 2017–2021. Our results prove that board gender diversity influences ESG performance reporting. In addition, this research shows that the workforce and sustainability reports have a positive impact on ESG performance reporting. This study does not show that the workforce and sustainability reports act as mediating variables in the relationship between gender diversity and ESG information transparency, but its inclusiveness has a significant impact on ESG performance reporting. Our results are useful for companies, investors, governments, and organizations in developing sustainability reporting standards.

Keywords: ESG performance; sustainability reporting; gender diversity; cultural diversity; workforce; human rights (search for similar items in EconPapers)
JEL-codes: L M M0 M1 M10 M11 M12 M14 M15 M16 (search for similar items in EconPapers)
Date: 2024
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1)

Downloads: (external link)
https://www.mdpi.com/2076-3387/14/6/105/pdf (application/pdf)
https://www.mdpi.com/2076-3387/14/6/105/ (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:gam:jadmsc:v:14:y:2024:i:6:p:105-:d:1398413

Access Statistics for this article

Administrative Sciences is currently edited by Ms. Nancy Ma

More articles in Administrative Sciences from MDPI
Bibliographic data for series maintained by MDPI Indexing Manager ().