Abstract

SOUZA SILVA, Larissa Karoline; OLIVEIRA, Marcelle Colares; RODRIGUES JUNIOR, Manuel Salgueiro  and  LOZANO, Maria Belen. Women on the board and disclosure based on gender in the light of Tokenism Theory. estud.gerenc. [online]. 2024, vol.40, n.171, pp.230-244.  Epub Aug 30, 2024. ISSN 0123-5923.  https://doi.org/10.18046/j.estger.2023.166.5498.

This study investigates the influence of minority groups -the presence of women on corporate boards- on the disclosure of gender-related Corporate Social Responsibility (CSR) information. Data from 1,863 companies from 52 countries were collected for the period 2010-2022. Using the Pooled OLS regressions, it was found that the presence of women in satisfactory percentages, i.e., balanced and inclined groups, positively affects the disclosure of gender-related CSR; however, in groups with a low percentage, i.e., uniform and skewed groups, it negatively influences such disclosure. This study contributes to the topic by discussing the importance of minority group's presence on corporate boards, drawing on Tokenism. Additionally, it supports the improvement of public policies that promote gender equality on boards.

Keywords : Corporate social responsibility; minority groups; female presence; board of directors; Tokenism.

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