Board demographic diversity and human rights reporting in Western Europe
Purpose – This paper aims to examine the relationship between board demographic diversity and human rights reporting for a sample of large Western European companies. Design/methodology/approach – Grounded on resource dependence theory, the authors hypothesize that greater gender, age and nationalit...
| Main Authors: | , , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Emerald Publishing
2022-12-01
|
| Series: | PSU Research Review |
| Subjects: | |
| Online Access: | https://www.emerald.com/insight/content/doi/10.1108/PRR-06-2020-0018/full/pdf |
| _version_ | 1797787916671385600 |
|---|---|
| author | Ana Paula Castelo Branco Maria Teresa Bianchi Manuel Castelo Branco |
| author_facet | Ana Paula Castelo Branco Maria Teresa Bianchi Manuel Castelo Branco |
| author_sort | Ana Paula Castelo Branco |
| collection | DOAJ |
| description | Purpose – This paper aims to examine the relationship between board demographic diversity and human rights reporting for a sample of large Western European companies. Design/methodology/approach – Grounded on resource dependence theory, the authors hypothesize that greater gender, age and nationality diversities will translate into enhanced levels of human rights reporting. The authors use ordinal logistic regression analysis to analyze the association between these types of board diversity and such reporting. Findings – The findings suggest that the companies in the sample attribute little importance to the reporting of information pertaining to the issue of human rights. They also suggest that only the diversity of nations represented in the board of directors is significant in explaining this type of reporting. Research limitations/implications – The sample includes only large companies from Western Europe and the analysis covers only one year. Originality/value – To the best of the authors’ knowledge, this study provides the first empirical analysis of factors influencing human rights reporting conducted on a multiple-country setting. It is also the first investigating the association between boards of directors’ demographic diversity and such reporting. |
| first_indexed | 2024-03-13T01:29:12Z |
| format | Article |
| id | doaj.art-8187921822f94fbab78c2361436036d7 |
| institution | Directory Open Access Journal |
| issn | 2399-1747 |
| language | English |
| last_indexed | 2024-03-13T01:29:12Z |
| publishDate | 2022-12-01 |
| publisher | Emerald Publishing |
| record_format | Article |
| series | PSU Research Review |
| spelling | doaj.art-8187921822f94fbab78c2361436036d72023-07-04T09:58:42ZengEmerald PublishingPSU Research Review2399-17472022-12-016315817410.1108/PRR-06-2020-0018Board demographic diversity and human rights reporting in Western EuropeAna Paula Castelo Branco0Maria Teresa Bianchi1Manuel Castelo Branco2Faculty of Economics, University of Porto, Porto, PortugalFaculty of Economics, University of Porto, Porto, PortugalFaculty of Economics, University of Porto, Porto, PortugalPurpose – This paper aims to examine the relationship between board demographic diversity and human rights reporting for a sample of large Western European companies. Design/methodology/approach – Grounded on resource dependence theory, the authors hypothesize that greater gender, age and nationality diversities will translate into enhanced levels of human rights reporting. The authors use ordinal logistic regression analysis to analyze the association between these types of board diversity and such reporting. Findings – The findings suggest that the companies in the sample attribute little importance to the reporting of information pertaining to the issue of human rights. They also suggest that only the diversity of nations represented in the board of directors is significant in explaining this type of reporting. Research limitations/implications – The sample includes only large companies from Western Europe and the analysis covers only one year. Originality/value – To the best of the authors’ knowledge, this study provides the first empirical analysis of factors influencing human rights reporting conducted on a multiple-country setting. It is also the first investigating the association between boards of directors’ demographic diversity and such reporting.https://www.emerald.com/insight/content/doi/10.1108/PRR-06-2020-0018/full/pdfCSR-sustainability monitorHuman rights reportingResource dependence theoryWestern Europe |
| spellingShingle | Ana Paula Castelo Branco Maria Teresa Bianchi Manuel Castelo Branco Board demographic diversity and human rights reporting in Western Europe PSU Research Review CSR-sustainability monitor Human rights reporting Resource dependence theory Western Europe |
| title | Board demographic diversity and human rights reporting in Western Europe |
| title_full | Board demographic diversity and human rights reporting in Western Europe |
| title_fullStr | Board demographic diversity and human rights reporting in Western Europe |
| title_full_unstemmed | Board demographic diversity and human rights reporting in Western Europe |
| title_short | Board demographic diversity and human rights reporting in Western Europe |
| title_sort | board demographic diversity and human rights reporting in western europe |
| topic | CSR-sustainability monitor Human rights reporting Resource dependence theory Western Europe |
| url | https://www.emerald.com/insight/content/doi/10.1108/PRR-06-2020-0018/full/pdf |
| work_keys_str_mv | AT anapaulacastelobranco boarddemographicdiversityandhumanrightsreportinginwesterneurope AT mariateresabianchi boarddemographicdiversityandhumanrightsreportinginwesterneurope AT manuelcastelobranco boarddemographicdiversityandhumanrightsreportinginwesterneurope |