Abstract
Nowadays, corporate social responsibility (CSR) disclosures becoming a business world issue. Many public listed companies are voluntarily disclosing their CSR information. This study aims to examine the relationship between gender diversity and CSR disclosures in basic and chemical manufacturing companies listed on the Indonesian stock exchange during 2014 to 2016 periods. The analysis method used in this research was a mixed-method, a combination of quantitative and qualitative analysis techniques. The quantitative analysis implemented in the study by utilizing the Spearman correlation. Further, qualitative analysis was based on content analysis. The results of this study showed that there is a lack of gender diversity amongst board members since the number of women on the boards in basic and chemical manufacturing companies still being a minority. Therefore, the relationship between gender diversity as measured by the level of female on the company board and CSR disclosures were insignificant.
Highlights
Does broad gender diversity affect corporate social responsibility disclosures? by Jean Stevany Matitaputty, Arthik DaviantiThe role of top-level management is crucial in implementing good corporate governance
This study can be classified as conclusive causal research because this study aims to investigate the effect of gender diversity on corporate social responsibility (CSR) disclosures
It means that the proposed hypotheses stated that there is a significant relationship between gender diversity and CSR disclosure is rejected
Summary
Does broad gender diversity affect corporate social responsibility disclosures? by Jean Stevany Matitaputty, Arthik DaviantiThe role of top-level management is crucial in implementing good corporate governance. Does broad gender diversity affect corporate social responsibility disclosures? One of the things that need to be considered in top-level management is related to their heterogeneity of various perspectives. A heterogeneous group mostly has a better ability to give better access to the external environment and bringing more solutions in solving problems (Bernardi & Threadgill, 2011; Carter et al, 2010). Harjoto et al (2015) added that heterogeneity could increase the board’s ability to know the need and interests of various groups as reflected in the disclosure of corporate social responsibility (CSR). The disclosure of CRS is a form of corporate responsibility toward society. More transparent disclosure of CSR will increase societies’ trust index because through the disclosure a company can increase the financial performance which will affect to economic performance, environment, and society (Ibrahim & Hanefah, 2016)
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