Gender diversity as a CSR tool and financial performance in China

نویسندگان

چکیده

We utilize stakeholder, critical mass, and upper-echelon theories to investigate the effect of female representation on boards as corporate social responsibility (CSR) practices firm performance A-share listed companies in China. The indicators used were proportion board members, average age educational background directors, TOBIN Q, asset size, leverage. fixed effects estimates stationarity, stability, cointegration, Hausman tests analyze data. find that level directors have a significant impact CSR financial performance, while has performance. Given emerging societies their environments are usually most susceptible unethical practices, our findings strategic role enabling firms manage responsibilities ethically sustainable important policy implications for regulators stakeholders.

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ژورنال

عنوان ژورنال: Cogent Business & Management

سال: 2023

ISSN: ['2331-1975']

DOI: https://doi.org/10.1080/23311975.2023.2207695