Do Representation of Women Directors and Their Demographic Characteristics Affect CSR Disclosure? Evidence from Malaysia

Intan Maiza Abd. Rahman and Ku Nor Izah Ku Ismail
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Intan Maiza Abd. Rahman: Faculty of Economics and Management, Universiti Kebangsaan Malaysia
Ku Nor Izah Ku Ismail: College of Business, Universiti Utara Malaysia

Business, Management and Economics Research, 2016, vol. 2, issue 4, 81-89

Abstract: This study examines the effects of having women directors on corporate board on company’s corporate social responsibility (CSR) disclosure. We also examine if women directors’ demographic characteristics would influence CSR disclosure. From an initial sample of 300 non-financial companies listed in Bursa Malaysia, 139 companies have women on corporate boards. Using data for the year 2013, we found that tenure negatively influences CSR disclosure. As the number of years of serving the corporate board increases, the women directors were found to have less influence on CSR disclosure.  Other predictive variables, however, were found to be insignificant in influencing companies’ CSR disclosure. Findings from this study add to the literature on the impacts of having women directors on company’s corporate board and their demographic characteristics on CSR disclosure from the point of view of a developing country. The results may be useful for policy makers to improve the representation of women directors as preliminary analyses provide some evidence that companies with women directors provide a better quality of CSR disclosure.

Keywords: omen directors; Board diversity; Corporate social responsibility disclosure; Bursa Malaysia, Developing country. (search for similar items in EconPapers)
Date: 2016
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