Abstract
The study examined the impact of minority representation, specifically women on corporate boards, on disclosing gender-related Corporate Social Responsibility (CSR) information. Data from 2,199 companies across 52 countries during 2010-2017 were analyzed. Using the Tukey-Kramer Post-Hoc test and pooled OLS regressions, the study revealed that a significant female presence positively influences gender-related CSR disclosure when it reaches a certain threshold. Conversely, in boards with low female representation, CSR disclosure is limited. The study contributes by discussing the importance of the presence of minority groups on the board of directors, relying on the Tokenism Theory. Furthermore, it supports the improvement of public policies for minorities and encourages conduct that seeks equal representation of women on boards.
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