Do women on audit committees influence the quality of nonfinancial reporting ? An analysis of listed companies in the SBF 120 index

Les femmes dans les comités d'audit influencent-elles la qualité du reporting extra-financier ? Cas des sociétés cotées de l'indice SBF 120

Mohamed Khenissi (), Claire Bassin () and François Lantin ()
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Mohamed Khenissi: MAGELLAN - Laboratoire de Recherche Magellan - UJML - Université Jean Moulin - Lyon 3 - Université de Lyon - Institut d'Administration des Entreprises (IAE) - Lyon
Claire Bassin: MAGELLAN - Laboratoire de Recherche Magellan - UJML - Université Jean Moulin - Lyon 3 - Université de Lyon - Institut d'Administration des Entreprises (IAE) - Lyon
François Lantin: MAGELLAN - Laboratoire de Recherche Magellan - UJML - Université Jean Moulin - Lyon 3 - Université de Lyon - Institut d'Administration des Entreprises (IAE) - Lyon

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Abstract: This paper examines the influence of female representation in the audit committee (CAD) on the quality of non-financial reporting. The empirical study is conducted on a sample of companies belonging to the SBF 120 stock market index over the period from 2014 to 2021. The results show the positive influence of women's presence on social CSR and overall CSR disclosure. We find that a critical mass of at least three women members of ACD needs to be reached to improve environmental disclosure. The results of our research are in line with PACTE law (2019), which increases requirements for the dissemination and certification of non-financial information, and Copé-Zimmermann law (2011), which strengthens the presence of women on boards of directors and their various committees.

Keywords: Audit Committee – Women - Extra-financial disclosure - Critical mass; Comité d’audit – Femmes – Divulgation extra-financière – Masse critique (search for similar items in EconPapers)
Date: 2024-08-26
New Economics Papers: this item is included in nep-acc
Note: View the original document on HAL open archive server: https://hal.science/hal-04684806v1
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Published in Finance Contrôle Stratégie, 2024, NS-15

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