La diversidad de género en órganos de control y gestión y el reporting del cumplimiento de los objetivos de desarrollo sostenible

• Emma García-Meca ^[1] ; Jennifer Martínez-Ferrero ^[2] ; Camino Ramon-Llorens ^[1]
  1. [1] Universidad Politécnica de Cartagena

     Universidad Politécnica de Cartagena

     Cartagena, 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 471, 2022, págs. 159-178
• Idioma: español
• DOI: 10.51302/rcyt.2022.7589
• Títulos paralelos:
  • Gender diversity in control and management bodies and the compliance report with the sustainable development goals
• Enlaces
  • Texto completo
• Dialnet Métricas: 1 Cita
• Resumen
  • español

    Este estudio tiene por finalidad analizar si el compromiso con la transparencia informativa en materia de objetivos de desarrollo sostenible (ODS) guarda relación con la presencia de mujeres en los órganos de control y de gestión. Dicho objetivo es examinado para una muestra de 145 empresas españolas para el periodo 2015-2019. La evidencia obtenida pone de manifiesto que en la empresa española la diversidad de género en los consejos de administración y equipos directivos ejerce un papel clave en el compromiso con la transparencia de las actuaciones en materia de ODS.

  • English

    This study aims to analyze whether the commitment to information transparency in terms of sustainable development goals (SDGs) is related to the presence of women in control and management bodies. Based on a sample of 145 Spanish companies for the period 2015-2019, the evidence shows that gender diversity on the boards and management teams plays a key role in the commitment to transparency in SDG actions in Spanish companies.

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