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
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1
Universidad Politécnica de Cartagena
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2
Universidad de Salamanca
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ISSN: 2695-6896, 2792-8306
Year of publication: 2022
Issue: 471
Pages: 159-178
Type: Article
More publications in: Revista de Contabilidad y Tributación. CEF
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Abstract
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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