Objective:

This research seeks to identify the relationship between the presence of women on the board of directors and the development of CSR actions.

Methodology:

The content analysis technique is used to identify the CSR practices disclosed in the CSR reports of companies belonging to the MERCO ranking of social responsibility in Colombia, Chile and Peru, during the years 2015 to 2019. Subsequently, a generalized least squares panel data model is developed to identify the relationship between the presence of women on the board of directors and the development of CSR actions.

Key findings:

There are a positive and significant relationship between the presence of women on the board of directors and the development of CSR actions in Chile and Peru. For Colombia, the results are negative and significant.

Conclusions:

The diversity of the results obtained shows that studies analyzing CSR practices and corporate governance structures should not be generalized, since there may be cultural and economic factors specific to each country that may influence the studies carried out.

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