DOES GENDER DIVERSITY IMPROVE CSR REPORTING? EVIDENCE FROM THE CENTRAL AND WEST BALKAN BANKING SECTOR

This study aims to investigate the effect of gender diversity in board of directors in banks on environmental, economic, social, and governance (CSR) reporting. The sample comprises 85 banks operating in the Central and West Balkan region. Research results suggest that gender diversity in a two-tier...

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Bibliographic Details
Published inEconomics & sociology Vol. 16; no. 3; pp. 261 - 280
Main Authors Knežević, Goranka, Pavlović, Vladan, Bojičić, Radica
Format Journal Article
LanguageEnglish
Published Centre of Sociological Research 01.01.2023
Fundacja Centrum Badań Socjologicznych
Subjects
Business Economy / Management
Gender Studies
National Economy
Socio-Economic Research
corporate governance
postcommunist economies
banking industry
CSR reporting
sustainability
gender diversity
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Summary:This study aims to investigate the effect of gender diversity in board of directors in banks on environmental, economic, social, and governance (CSR) reporting. The sample comprises 85 banks operating in the Central and West Balkan region. Research results suggest that gender diversity in a two-tier board system in bank boards does not affect CSR reporting as measured by the constructed EESG index with statistical significance. However, taking into consideration specific elements of this index, we found that gender diversity on the supervisory board had a positive effect on variables that compose this index. This is the first study to provide insight into gender and the CSR reporting nexus in the Central and West Balkan region. This study contributes to the discussions on those issues in a global scale and in terms of the banking sector in particular.
ISSN:2071-789X
2306-3459
DOI:10.14254/2071-789X.2023/16-3/14