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1 – 3 of 3Alan Bandeira Pinheiro, Nágela Bianca do Prado, Gustavo Hermínio Salati Marcondes De Moraes and Wendy Beatriz Witt Haddad Carraro
This paper aims to analyse the influence of board characteristics on corporate reputation.
Abstract
Purpose
This paper aims to analyse the influence of board characteristics on corporate reputation.
Design/methodology/approach
In total, 128 Brazilian publicly traded companies from Refinitiv Eikon were analysed between 2016 and 2020. The dependent variable was corporate reputation, whereas the independent variables were board size, gender diversity, board independence and audit committee presence. Multivariate analysis was used.
Findings
The results presented empirical evidence that board members can impact corporate reputation. Findings showed that board size, gender diversity and independence positively influence Brazilian companies’ corporate reputation. Conversely, an audit committee had no significant impact on corporate reputation.
Research limitations/implications
The paper presents a contribution to the significance of board members in shaping a company's corporate reputation, using the signalling theory and the resource-based view (RBV) theory.
Practical implications
Regarding practical implications, this work provides subsidies for managers to value board characteristics because they directly reflect on corporate reputation and competitive advantage, leading to more sustainable performance.
Social implications
The research findings highlight that a diverse board encourages the organisation to improve its workforce, human rights, relations with the community and responsibility for manufactured products.
Originality/value
The relationship between board characteristics and corporate cooperation is poorly established in the literature. Furthermore, the results prove the RBV theory in an emerging context. Similarly, the signalling theory proved helpful in improving Brazilian firms’ corporate reputation.
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Alan Bandeira Pinheiro, Joina Ijuniclair Arruda Silva dos Santos, Marconi Freitas da Costa and Wendy Beatriz Witt Haddad Carraro
This research paper aims to examine the influence of greater female participation on the board of directors on the environmental transparency of companies.
Abstract
Purpose
This research paper aims to examine the influence of greater female participation on the board of directors on the environmental transparency of companies.
Design/methodology/approach
To achieve the purpose of this study, the authors analyzed the environmental transparency of 412 companies in the energy sector, headquartered in 19 countries, during a four-year period (2016 to 2019).
Findings
The data reveal that gender diversity has a positive effect on the environmental transparency of companies in developed countries and on the total model. Furthermore, after removing the US companies, the results remained the same, indicating that companies with more women on the board tend to have greater environmental transparency. Regarding corporate governance variables, the results show that companies that have a corporate social responsibility committee tend to have greater environmental transparency, both in emerging countries and in developed countries.
Practical implications
The findings indicate that if companies aim to have greater environmental transparency, they must encourage female participation on boards, giving them equal opportunities for professional growth. Organizations must deconstruct the ideology that women are fewer valuable members of their boards, which limits their contribution to organizational success. Additionally, regulators can encourage greater female participation on boards through the implementation of quota laws.
Originality/value
The authors’ evidence indicates that the presence of women on board is an antecedent of greater quality in the dissemination of environmental information. Thus, managers of companies in the energy sector must understand that diversity on the board affects communication with its stakeholders through environmental transparency.
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Alan Bandeira Pinheiro, Nágela Bianca do Prado, Gustavo Hermínio Salati Marcondes de Moraes and Wendy Beatriz Witt Haddad Carraro
This study investigated the impact of some determinant organizational factors on disseminating LGBT information in Brazilian companies in 2019.
Abstract
Purpose
This study investigated the impact of some determinant organizational factors on disseminating LGBT information in Brazilian companies in 2019.
Design/methodology/approach
The study is exploratory and has a quantitative approach, which uses secondary data from the CSR Hub database 2019 of publicly traded Brazilian companies. For constructing the LGBT disclosure metric, the authors took the study by Parizek and Evangelinos (2021). The independent variables were the social responsibility, financial and governance characteristics of the companies. Analysis was conducted by combining a symmetric method (multiple linear regression analysis with econometric models) and an asymmetric approach (fuzzy-set qualitative comparative analysis).
Findings
The research findings showed that companies with higher performance in CSR have greater LGBT disclosure. Findings also show that companies with higher financial performance tend to have greater LGBT disclosure. This is because larger companies have more resources to invest in CSR practices and sexual diversity policies, as well as a greater number of stakeholders pressing them to act more responsibly. Additional results showed that companies that signed the UN Global Compact and publish an environmental report annually have greater engagement in LGBT disclosure.
Originality/value
This study's novelty emerges from applying the fsQCA technique, which helps to a broaden understanding of the conditions necessary to achieve greater LGBT disclosure. Furthermore, this study initiates the debate on LGBT disclosure in emerging economies, a recent topic and still little explored empirically.
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