La diversidad de género en órganos de control y gestión y el reporting del cumplimiento de los objetivos de desarrollo sostenible

  1. Emma García Meca 1
  2. Jennifer Martínez Ferrero 2
  3. Mª Camino Ramón Llorens 1
  1. 1 Universidad Politécnica de Cartagena
    info

    Universidad Politécnica de Cartagena

    Cartagena, España

    ROR https://ror.org/02k5kx966

  2. 2 Universidad de Salamanca
    info

    Universidad de Salamanca

    Salamanca, España

    ROR https://ror.org/02f40zc51

Journal:
Estudios financieros. Revista de contabilidad y tributación: Comentarios, casos prácticos

ISSN: 1138-9540

Year of publication: 2022

Issue: 471

Pages: 159-178

Type: Article

More publications in: Estudios financieros. Revista de contabilidad y tributación: Comentarios, casos prácticos

Metrics

Índice Dialnet de Revistas

(Indicator corresponding to the last year available on this portal, year 2021)
  • Year 2021
  • Journal Impact: 0.160
  • Field: DERECHO Quartile: C2 Rank in field: 150/355
  • Field: DERECHO FINANCIERO Y TRIBUTARIO Quartile: C2 Rank in field: 6/19
  • Field: ECONOMÍA Quartile: C3 Rank in field: 72/163

CIRC

  • Social Sciences: D

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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