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Publicação
O papel da diversidade de género e do governo das sociedades na divulgação de políticas de sustentabilidade e nas práticas de responsabilidade social
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| Publicação | 1.34 MB | Adobe PDF |
Orientador(es)
Resumo(s)
Esta dissertação tem por objetivo estudar a importância das políticas de sustentabilidade e das
medidas de responsabilidade social, na adoção das boas práticas de Governo das Sociedades e
no desempenho das empresas. Além disso procura-se refletir o papel da Diversidade de Género,
na divulgação de informações essenciais e que possam ajudar as organizações a responder às
necessidades das partes interessadas.
Para o desenvolvimento deste estudo, recorreu-se a modelos quantitativos para dados em painel,
utilizando-se uma amostra de 60 empresas ibéricas admitidas a cotação em mercados
regulamentados numa série temporal (2018-2023). Os dados foram recolhidos através da
consulta da base de dados Sistema de Análise de Balanços Ibéricos (SABI).
Dos resultados obtidos nesta investigação, destacam-se as seguintes evidências: (1) associação
estatística significativa e positiva entre a presença das mulheres e o custo do endividamento da
entidade, bem como as iniciativas sociais e o número de elementos independentes no conselho
de administração; (2) existência de uma relação estatística significativa e negativa com o
endividamento da empresa; (3) impacto positivo da rendibilidade do ativo na presença de
mulheres nas organizações; e (4) a influência das preocupações ambientais e da idade da
empresa relativamente à presença feminina, embora atuem como fatores explicativos
marginais.
A diversidade de género pode assumir-se como um elemento fundamental na adoção de outras
boas práticas de governo das sociedades como a inclusão de membros independentes nos
conselhos de administração, assim como na implementação de políticas de sustentabilidade e
no desenvolvimento de práticas de responsabilidade social.
Este estudo enriquece a discussão sobre as relações entre o papel da diversidade de género e de
Governo das Sociedades na divulgação de políticas de Sustentabilidade e nas práticas de
Responsabilidade Social.
This work aims to demonstrate the importance of sustainability policies and social responsibility measures in the adoption of good Corporate Governance practices in terms of business performance. Also, the objective is to analyse the gender´s diversity role in provide essential information, follow-up leadership experience, academic relevant background and detailed opinions about relevant topics in these areas. This study is based on quantitative panel data models, using a sample of 60 Iberian companies listed on regulated markets, over a time series (2018 –2023). Data were collected by consulting the Iberian Balance Analysis System database (SABI). The following evidence stands out from the results obtained in this research: (1) a significant and positive statistical association between the presence of women and the cost of entity´s debt, as well as social initiatives and the number of independent members on the board; (2) there is a significant and a negative statistical relationship with the company´s debt; (3) a positive impact of return on assets on the presence of women in organizations; and (4) the influence of environmental concerns and the company´s age on the presence of women, although they act as marginal explanatory factors. Gender diversity could be an essential element in the adoption of other good corporate governance practices, such as the inclusion of independent members on boards, as well as the implementation of sustainability policies and the development of social responsibility efforts. Finally, the presence of women in organizations, particularly in senior and leadership positions, contributes to better operational and strategic performance. This investigation enriches the discussion on the relationship between the role of gender diversity and corporate governance in the disclosure of sustainability policies and practices related to social responsibility.
This work aims to demonstrate the importance of sustainability policies and social responsibility measures in the adoption of good Corporate Governance practices in terms of business performance. Also, the objective is to analyse the gender´s diversity role in provide essential information, follow-up leadership experience, academic relevant background and detailed opinions about relevant topics in these areas. This study is based on quantitative panel data models, using a sample of 60 Iberian companies listed on regulated markets, over a time series (2018 –2023). Data were collected by consulting the Iberian Balance Analysis System database (SABI). The following evidence stands out from the results obtained in this research: (1) a significant and positive statistical association between the presence of women and the cost of entity´s debt, as well as social initiatives and the number of independent members on the board; (2) there is a significant and a negative statistical relationship with the company´s debt; (3) a positive impact of return on assets on the presence of women in organizations; and (4) the influence of environmental concerns and the company´s age on the presence of women, although they act as marginal explanatory factors. Gender diversity could be an essential element in the adoption of other good corporate governance practices, such as the inclusion of independent members on boards, as well as the implementation of sustainability policies and the development of social responsibility efforts. Finally, the presence of women in organizations, particularly in senior and leadership positions, contributes to better operational and strategic performance. This investigation enriches the discussion on the relationship between the role of gender diversity and corporate governance in the disclosure of sustainability policies and practices related to social responsibility.
Descrição
Palavras-chave
Sustentabilidade Governo das sociedades Responsabilidade social Diversidade de género