Transparencia en materia de diversidad e inclusión: el papel de independientes, mujeres y especialistas en el consejo de administración

• Beatriz Aibar-Guzmán ^[1] ; Cristina Aibar-Guzmán ^[1] ; Isabel María García-Sánchez ^[2]
  1. [1] Universidade de Santiago de Compostela

     Universidade de Santiago de Compostela

     Santiago de Compostela, España

     
  2. [2] Universidad de Salamanca

     Universidad de Salamanca

     Salamanca, España

     
• Localización: Revista de Contabilidad y Tributación. CEF, ISSN-e 2792-8306, ISSN 2695-6896, Nº 488, 2023, págs. 199-230
• Idioma: español
• DOI: 10.51302/rcyt.2023.18823
• Texto completo no disponible (Saber más ...)
• Resumen

  • El objetivo de este trabajo es analizar el efecto de la estructura del consejo de administración en la relevancia, normalización, fiabilidad e integridad de la información en materia de diversidad e inclusión que divulgan las principales compañías europeas. Los resultados obtenidos para un panel de datos de 189 multinacionales europeas durante el periodo 2011 a 2020 evidencian que la diversidad y especialización del consejo de administración influyen favorablemente en la información sobre diversidad e inclusión reportada por las empresas europeas, efecto que no es extensible a una mayor presencia de consejeros independientes. Adicionalmente, el contexto institucional europeo vigente desde 2014 y los efectos de la pandemia COVID-19 favorecen la transparencia corporativa en relación con las prácticas de diversidad e inclusión de las multinacionales analizadas.

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