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Aim: The aim of this paper is to analyze the influence of female presence on boards on the level of disclosure about the sustainable development goals (SDGs). Methodology and Sample: This study used a content analysis of the sustainability/integrated reports published by a sample of the largest Portuguese listed companies. A set of panel data regression analyses on the SDGs disclosure index from 2016 until 2020 was run. Research Findings: It was expected that there would be higher levels of SDGs-related disclosures in companies with female presence on boards. However, the results do not reveal any significant association with the dependent variable (SDG_IND). Contrary to our expectation, the presence of female on boards does not influence the disclosure about the SDGs in the largest listed companies. Theoretical/Academic Implications: Little research has addressed the influence of females on SDGs reporting (Rosati & Faria, 2019b, Pizzi et al., 2021). To the best of our knowledge, this study provides a first insight at the influence of the board gender diversity on SDGs reporting in the Portuguese context. Practitioner/Policy Implications: This study helps to highlight the importance of women on boards' role by increasing awareness about UN 2030 Agenda and ensuring the transparency of SDGs-related disclosure. Thus, our findings could have implications for policy formulation, to encourage board gender diversity and its effects on SDGs reporting quality. [ABSTRACT FROM AUTHOR]

The question of whether or not gender diversity between board members can contribute to increase company performance is one of the key lines of research in the field of diversity within the top management. This study provides a critical theoretical justification for businesses. Research into the relationship between ESG reporting and firm performance has produced inconclusive results. The purpose of this research is to give a more complete and accurate analysis of the effect of ESG reporting on firm performance. This study also investigated how gender diversity between board members can help to moderate the effect of ESG reporting and company performance. The performance of a corporation is not significantly affected by ESG reporting. according to the findings, but gender diversity on the board can moderate the effect of ESG reporting and company performance. The research's findings have contributed to both the theory and practice of gender diversity between board members, as well as provide businesses with an empirical foundation for optimizing board composition. [ABSTRACT FROM AUTHOR]

The role of women on the labour market is quite significant in terms of economic growth and sustainable development. However, women are still underrepresented in leading positions in companies. This particularly refers to boardroom positions in financial institutions, such as banks and insurance companies, which are traditionally held by men. Given the above, the paper aims to investigate whether board gender diversity was an important driver of banks' and insurance companies' performance in 2014. Board composition variables used in our model include: share of women on supervisory boards (%), share of women on management boards (%), female members on supervisory board dummy variable, female members on management board dummy variable as well as supervisory and management board Blau index. Accounting measures, namely return on assets and return on equity, were used as company profitability variables. In order to investigate the true relationship between board gender diversity and bank/insurance company profitability, authors employed various empirical research methods, namely; correlation, t-test and ordinary least squares (OLS) regression method. The main finding is that there is a statistically positive relationship between the share of women on management boards and the business performance of financial institutions. Moreover, financial institutions with at least one female management board member performed better in terms of both return on assets and return on equity. [ABSTRACT FROM AUTHOR]

The purpose of this research is to analyze and provide empirical evidence about the effect of CEO overconfidence, capital intensity, advertising expense, and board gender diversity on tax avoidance. The population in this research are manufacturing companies listed on Indonesia Stock Exchange in 2017-2020. Sampling using purposive sampling method and obtain 34 companies with the total of research sample are 108 samples. Hyphotesis testing in this research using multiple linear regression analysis. The results shows that CEO overconfidence has positive effect on tax avoidance and capital intensity has negative effect on tax avoidance. Meanwhile, advertising expense and board gender diversity have no effect on tax avoidance. [ABSTRACT FROM AUTHOR]

Integrating legitimacy and stakeholder theory, we theorize that changes in the firm's board of directors parallel the evolving primary stakeholder audience that accords legitimacy to the firm - a key resource to the firm's survival. Specifically, we argue that female representation on boards will increase post IPO because the IPO event marks a drastic change in the stakeholder groups that legitimize the firm's continued operations. Powerful stakeholders post- IPO, such as the listing exchange and the securities regulators, are anticipated to impact board gender diversity through their regulatory pressure. While previous research centers on the effect of different types and intensity of legitimacy pressures on board characteristics, we explore how changes in the question of firms' legitimacy "to whom" affects the board composition. We test our propositions in a longitudinal sample of 147 technology firms that we followed over four transitional years (pre-/[post- IPO), and find evidence that changes in the stakeholder groups legitimizing the firm driven by exogenous pressures such as the IPO event and regulation around the IPO event correlate with changes in boards' gender diversity. Implications for future research on corporate governance complete this paper. [ABSTRACT FROM AUTHOR]