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Purpose: This paper aims to analyze the barriers discussed in the extant literature as to why women are underrepresented in the corporate top and explains how these barriers interrelate. An understanding of the interrelatedness of the barriers can help develop suitable and effective measures to improve women's representation. Design/methodology/approach: The systematic review method was applied. The search resulted in 51 relevant academic articles from multiple disciplines which were used for the analysis. Findings: Barriers identified include gender stereotypes, bias in recruitment and promotion, devaluation of women, masculine and long-hours organizational culture, work-family issues and the lack of professional support. The interrelatedness of these barriers is analyzed by means of a conceptual framework. Research limitations/implications: The adopted method requires the use of search engines and search terms and consequently relevant articles may have been overlooked. The study is geographically demarcated to Europe and, hence is only applicable to developing suitable and effective measures in a European context. More research is needed into which measures are appropriate and effective to overcome the barriers identified. Practical implications: The insights can be used by companies to foster gender equality and by companies and governments to develop appropriate and effective measures to overcome these barriers. Originality/value: This review contributes to the literature by uncovering the interrelatedness of the barriers. Understanding the interrelatedness is crucial for developing appropriate measures to overcome the barriers and ultimately to achieve gender equality at the corporate top. [ABSTRACT FROM AUTHOR]

An interesting relatively new development in the field of corporate climate change disclosures is the Task force on Climate-related Financial Disclosures (TCFD). The TCFD aims to help identify the information needed by financial stakeholders to appropriately assess and price climate change related risks and opportunities. In its first Report (2016), the TCFD recommends that companies provide climate change related disclosures specifying the impact thereof on their financial performance through mainstream (i. e. public) financial filings. In this paper, we look at the financial accounting standards as an institutional framework, and in particular pose the question to what extent this framework supports companies to disclose how climate change impacts their operations and the value of the production assets. To test to what extent companies make disclosures in relation to climate change, we selected four energy companies and conducted a comparative case study analysis. Our focus is on the valuation of production assets, more specifically, drilling platforms, windmill platforms, heavy equipment and transport means used to support the production, and pipes and cables to transport the energy units produced. Interesting findings were: (i) in all four cases, potential future changes (caused by climate change) concerning the valuation of the production assets are not (yet) accounted for in their Balance Sheet Annex. This is remarkable because climate change is likely to have an effect on the future value of the production assets employed in the two types of industries, among others caused by the development that renewable energy demand increases at the expense of non-renewable energy demand; and (ii) the current financial reporting system does not support renewable energy companies to provide meaningful and quantitative insights in expected increases of their future cash inflows and their financial and innovation potential. This impedes financiers and investors to accurately and meaningfully assess the value of a renewable energy company's business compared with a non-renewable company's business. [ABSTRACT FROM AUTHOR]

The article states that non-judicial grievance mechanisms play a significant role in improvement of corporate social responsibility (CSR). The value of non-judicial grievance systems is emphasized by United Nations' Guiding Principles on Business and Human Rights. Information is provided on Guidelines for Multinational Enterprises Guidelines or Guidelines of Organisation for Economic Co-operation and Development.