Women on Boards, Sustainability Reporting and Firm Performance

2016 ◽  
Author(s):  
Mahmoud Araissi ◽  
Mustafa A Dah ◽  
Mohammad Jizi
Keyword(s):  
Firm Performance ◽  
Sustainability Reporting ◽  
Women On Boards

scholarly journals Women on Boards and Firm Performance: A Microeconometric Search for a Connection

2020 ◽  
Vol 13 (9) ◽  
pp. 218
Author(s):  
Marek Gruszczyński
Keyword(s):  
Firm Performance ◽  
Gender Diversity ◽  
Annual Reports ◽  
Company Performance ◽  
Corporate Boards ◽  
Econometric Evidence ◽  
Women On Boards ◽  
Modern Business ◽  
Improved Performance ◽  
Female Presence

This paper discusses questions of the gender diversity of corporate boards vis-à-vis firm performance. Typically, researchers have asked if a female presence is associated with improved performance and more transparent governance. The paper’s first part reports on several econometric attempts in the quest to prove the existence of such an association. The primary outcome is that the results vary over geographical, cultural, and time settings. The study presented in the second part examines European firms’ annual reports from 2015. Binomial models, multiple regression, and quantile regression are applied resulting in the finding that female presence on a board is not significantly related to firm performance for this sample. Together with the picture that emerged from the paper’s first part, this result leads to the possibility that the search for an association between women on boards and company performance is not fundamental. Nevertheless, modern business societies worldwide may need to boost the female presence on managerial bodies. Current econometric evidence indicates that this is not harmful to corporate results.

scholarly journals Women on boards and firm performance

2011 ◽  
Vol 17 (2) ◽  
pp. 491-509 ◽  
Author(s):  
Mijntje Lückerath-Rovers
Keyword(s):  
Firm Performance ◽  
Women On Boards

Gender Diversity

2021 ◽  
pp. 136-160
Author(s):  
Qaiser Rafique Yasser ◽  
Abdullah Al-Mamun
Keyword(s):  
Firm Performance ◽  
Developing Economies ◽  
Pearson Correlation ◽  
Economic Value ◽  
Gender Diversity ◽  
Value Added ◽  
Developed Countries ◽  
Measurement Tool ◽  
Business Women ◽  
Women On Boards

Gender diversity is a new and challenging issue of research in business. Women on boards are a heavily discussed topic in developed countries, though this issue has recently appeared to gain the attention of researchers in developing economies as well. However, research on gender diversity in Malaysia is limited. This study aims to examine whether female directors on boards can affect firm performance based on selected public listed companies in Malaysia. In examining the effect of gender diversity on firm performance, Pearson correlation coefficient and regression analysis tests are employed using economic value added (EVA) as a measurement tool. This study found no relationship between gender diversity and firm performance. Given this, future studies should try to consider other aspects of corporate governance.

The sustainability reporting-firm performance nexus: evidence from a threshold model

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Manish Bansal ◽  
Taab Ahmad Samad ◽  
Hajam Abid Bashir
Keyword(s):  
Firm Performance ◽  
Stock Exchange ◽  
Threshold Model ◽  
Sustainability Reporting ◽  
Threshold Value ◽  
Differential Threshold ◽  
Content Type ◽  
Listed Firms ◽  
Convincing Argument ◽  
Institutional Settings

Purpose This study aims to provide a convincing argument behind the mixed findings on the association between sustainability reporting and firm performance by investigating the possibility of a non-linear relationship through a threshold model. Design/methodology/approach This study used (Hansen’s 1999) threshold framework to investigate the relationship between firm performance and sustainability reporting using a sample of 210 Bombay Stock Exchange-listed firms spanning over 10 years from March 2010 to March 2019. This framework helps to test the threshold effect’s presence, estimate the threshold value and check the authenticity of the estimated threshold value. Findings Sustainability reporting has a differential threshold impact on the different indicators of firm performance. On the one hand, the authors’ results illustrate that the firms’ operating performance is positively impacted if and only if the sustainability reporting crosses a certain threshold. On the other hand, sustainability reporting positively impacts firms’ market performance only up to a cut-off point. Practical implications Managers should strive to balance sustainability reporting to reap its desired benefits on firm performance. Originality/value This study explores the possible non-linearity in the association between firm performance and sustainability reporting and explains the relationship’s inconclusive results. Further, this study explores the field in the novel emerging economy with unique institutional settings that mandate spending on sustainability activities.

Women on Boards: Do They Affect Sustainability Reporting?

2013 ◽  
Vol 21 (6) ◽  
pp. 351-364 ◽  
Author(s):  
Belen Fernandez-Feijoo ◽  
Silvia Romero ◽  
Silvia Ruiz-Blanco
Keyword(s):  
Sustainability Reporting ◽  
Women On Boards

scholarly journals Sustainability Reporting and Firm Performance: The Demonstration of Pakistani Firms

SAGE Open ◽  
2020 ◽  
Vol 10 (3) ◽  
pp. 215824402095318
Author(s):  
Xie Hongming ◽  
Bilal Ahmed ◽  
Arif Hussain ◽  
Alam Rehman ◽  
Irfan Ullah ◽  
...  
Keyword(s):  
Firm Performance ◽  
Financial Reporting ◽  
Corporate Strategy ◽  
Research Work ◽  
Sustainability Reporting ◽  
Composite Effect ◽  
Reporting Practices ◽  
Positive Effects ◽  
Sustainability Practices ◽  
The Impact

The nexus between sustainability and firm performance is an area of debate among researchers and academicians. The objective of this study is to examine the level and extent of sustainable financial reporting for non-financial firms in Pakistan and to assess the level of the impact of sustainable financial reporting on firm performance in Pakistan. This study is a novel research work as the sustainability practices are not mandatory in many Pakistani firms. Rather kinds of mix sustainability reporting practices are being practiced. The dilemma still exists whether sustainability practices affect the performance of Pakistani firms positively or not. We collect data from the sustainability reports as well as annual reports of 50 non-financial public limited companies listed in Pakistan Stock Exchange for the period 2013 to 2017. We calculate sustainability reporting index using content analysis procedure based on 42 indicators. The index is based on three subindices, namely, environmental, health and safety, and social indicators. We apply two regression models with a view to ascertain the individual effect of each indicator of the sustainability as well as the composite effect of sustainability reporting index on firm performance. The results confirm positive effects of all three individual indicators as well as the composite form of sustainability reporting index on firm performance. The findings of the study clearly outline the economic relevance for introducing the corporate sustainability reporting practices in corporate strategy.

scholarly journals ANALISIS KEBIJAKAN PENYAMPAIANSUSTAINABILITY REPORTING

2019 ◽  
Vol 1 (2) ◽  
pp. 1
Author(s):  
Linda Linda
Keyword(s):  
Theoretical Model ◽  
Firm Performance ◽  
Supply And Demand ◽  
Market Value ◽  
Sustainability Reporting ◽  
Socially Responsible Investment ◽  
Socially Responsible ◽  
Responsible Investment ◽  
Significant Difference ◽  
Demand Condition

Sustainability reporting in Indonesia is voluntary not mandatory, there for, it is needed firm policy on its implementation. A theoretical model supply and demand for socially responsible investment is still argues, whether these activities will improve, reduce or have no impact on a firm’s market value. This research aim to determine the differences in firm performance between the firm that do sustainability reporting and those don’t sustainability reporting in IDX. The result shows that no significant difference in firm performance between the firm that do sustainability reporting and don’t sustainability reporting. This supply and demand condition is not favorable cause of the implementation of sustainability reporting have no impact on firm performance.

Moderating effects on sustainability reporting and firm performance relationships: a meta-analytical review

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Anupama Prashar
Keyword(s):  
Firm Performance ◽  
Meta Analysis ◽  
Corporate Sustainability ◽  
Sustainability Reporting ◽  
Global Reporting Initiative ◽  
Content Type ◽  
Country Level ◽  
Subgroup Analyses ◽  
Quality Awards ◽  
Meta Regression

PurposeThe past sustainability literature on the effects of nonfinancial disclosures on a firm's performance is highly fragmented. Thus, the authors raise the following research questions to test potential differences: Is sustainability reporting (SR) based on the Global Reporting Initiative (GRI) or other systematic reporting framework associated with firm performance? Does quality or level of SR impact firm performance? Do firm-, industry- and country-level factors moderate the effect of SR on firm performance? Does the presence of publication bias affect this relationship?Design/methodology/approachMeta-analysis technique suggested by Hedges & Olkin (1985) was used to analyze a sample of 98 effect sizes reported in 60 studies published between 2010 and 2020 studying SR–performance associations. Meta-regression and subgroup analyses were used to investigate the moderating variables accounting for this heterogeneity in the relationship.FindingsResults reveal that level and quality of SR influence the market-, accounting- and operational-based measures of firm performance. Meta-regression results depict that for large, matured firms, or the ones with institutional investors as board members or the ones that actively participate SR quality awards, SR translates better into firm performance. Subgroup analyses demonstrate that the SR–firm performance relationship is moderated by the corporate governance (CG) system of the country and the firm's affiliation to environmentally sensitive industries.Originality/valueThese findings extend theoretical and practical understanding on effects of corporate sustainability communications on performance.

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