The Relationship between Gender Diversity and Employee Representation at the Board Level and Non-Financial Performance : A Cross-Country Study

Research output: Journal Publications and ReviewsRGC 21 - Publication in refereed journalpeer-review

23 Scopus Citations
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Author(s)

Detail(s)

Original languageEnglish
Article number2050001
Journal / PublicationInternational Journal of Accounting
Volume55
Issue number1
Publication statusPublished - Mar 2020
Externally publishedYes

Abstract

This paper examines the relationship between the presence of employee representatives and female directors at the board level and a firm's environmental and corporate social responsibility (CSR) performance. Using an international sample of firms from 23 developed countries between 2001 and 2014, we provide evidence that the presence of labor representatives and a larger proportion of women as well as female labor representatives at the board level are positively related to CSR and environmental performance. Furthermore, we find no substitutional relationship between female board members and labor representation when we include an interaction term between the two. Our findings illustrate that the relevant legislation in some non-Anglo-Saxon countries is beneficial and could be introduced in Anglo-Saxon countries where employee representation rights are limited and female board members are still a minority.

Research Area(s)

  • Codetermination, CSR, employee representation, environmental performance, gender diversity, two-tier board system

Citation Format(s)

The Relationship between Gender Diversity and Employee Representation at the Board Level and Non-Financial Performance: A Cross-Country Study. / Lopatta, Kerstin; Böttcher, Katarina; Lodhia, Sumit K. et al.
In: International Journal of Accounting, Vol. 55, No. 1, 2050001, 03.2020.

Research output: Journal Publications and ReviewsRGC 21 - Publication in refereed journalpeer-review