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Gender disclosure: The impact of peer behaviour and the firm's equality policies
Author(s) -
GarcíaSánchez IsabelMaría,
Minutiello Valentina,
Tettamanzi Patrizia
Publication year - 2022
Publication title -
corporate social responsibility and environmental management
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 1.519
H-Index - 73
eISSN - 1535-3966
pISSN - 1535-3958
DOI - 10.1002/csr.2207
Subject(s) - transparency (behavior) , reputation , business , gender equality , accounting , inclusion (mineral) , completeness (order theory) , corporate social responsibility , public relations , political science , psychology , social psychology , sociology , law , gender studies , mathematical analysis , mathematics
Gender equality is the future towards which society and companies have to move, and it is thus essential to know what efforts organisations are making. In this paper, we analyse the transparency of multinationals in matters of gender, in accordance with the requirements determined by the global reporting initiative (GRI) and United Nations (UN). The results suggest that higher levels of gender equality support the decision to report all GRI+UN indicators, a decision that has been maintained over time and is not moderated by peer disclosure. This behaviour facilitates the inclusion of companies in different reputation lists as a consequence of a greater commitment to gender equality, although these rankings also assess the completeness of the information when considering the disclosure of the GRI+UN indicators. The effect differs according to the practices of peer firms.