How gender diversity in boards affects disclosure? A literature review

Alessandra Centinaio

Corporate Social Responsibility and Environmental Management, 2024, vol. 31, issue 3, 2352-2382

Abstract: A more gender‐balanced working environment is both a necessity and an opportunity for society. Women representation on corporate boards is among the most debated topics, and several legislative measures have recently been adopted to improve gender equality in boards. However, real progress requires firms to appoint women on boards not just as a matter of compliance. Thus, assessing the business implications of board gender diversity can support the adoption of new policies and prevent their reduction to mere tokenism. By applying a dynamic literature review method called ‘Systematic Literature Network Analysis’, this study provides an overview of the existing literature investigating the impact of board gender diversity on companies' level and quality of disclosure. Overall, researchers report a positive relationship. Some notable exceptions nevertheless call for further research to deepen our understanding of how enhanced gender equality in boards can improve corporate communication and transparency.

Date: 2024
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https://doi.org/10.1002/csr.2669

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Persistent link: https://EconPapers.repec.org/RePEc:wly:corsem:v:31:y:2024:i:3:p:2352-2382

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