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

  1. Beatriz Aibar-Guzmán 1
  2. Cristina Aibar-Guzmán 1
  3. Isabel María García-Sánchez 2
  1. 1 Universidade de Santiago de Compostela
    info

    Universidade de Santiago de Compostela

    Santiago de Compostela, España

    ROR https://ror.org/030eybx10

  2. 2 Universidad de Salamanca
    info

    Universidad de Salamanca

    Salamanca, España

    ROR https://ror.org/02f40zc51

Revista:
Revista de Contabilidad y Tributación. CEF

ISSN: 2695-6896 2792-8306

Ano de publicación: 2023

Número: 488

Páxinas: 199-230

Tipo: Artigo

DOI: 10.51302/RCYT.2023.18823 DIALNET GOOGLE SCHOLAR

Outras publicacións en: Revista de Contabilidad y Tributación. CEF

Objetivos de desarrollo sostenible

Resumo

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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