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
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1
Universidade de Santiago de Compostela
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2
Universidad de Salamanca
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ISSN: 2695-6896, 2792-8306
Any de publicació: 2023
Número: 488
Pàgines: 199-230
Tipus: Article
Altres publicacions en: Revista de Contabilidad y Tributación. CEF
Resum
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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