Conseil d'administration et représentation féminine: effet sur le reporting RSE et la performance des entreprises du SBF 120

Georges Bidi ()
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Georges Bidi: URCA - Université de Reims Champagne-Ardenne

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Abstract: The responsible actions can allow corporate citizens to improve their reputation and a better management of stakeholder relations. One of the board's roles is convincing that CSR investments are consistent with shareholder interests. A growing presence of women is observed on boards. Women are very sensitive to issues related to CSR reporting and firm performance. Therefore, we propose to study in this communication, the moderating effect of female representation on the relationship between CSR reporting and firm performance for a sample of French listed companies belonging to the SBF 120 index over the period 2001-2010. The results show that the presence of at least one woman on the board impacts positively CSR reporting and firm performance.

Keywords: Board of directors; Gender diversity; Disclosure; Firm performance; CSR; Conseil d’administration; Diversité; Divulgation; Performance; RSE (search for similar items in EconPapers)
Date: 2016-05-19
Note: View the original document on HAL open archive server: https://hal.science/hal-01901138
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Published in Comptabilité et gouvernance, May 2016, Clermont-Ferrand, France. pp.cd-rom

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