The Covid-19 pandemic has exacerbated social risks around the world, highlighting inequalities and eroding social cohesion in and between nations. The challenges posed by this global crisis to world governments can be overcome with cooperation between the public and private sectors. Several studies support the importance of external corporate social responsibility (CSR) activities in sharing knowledge with citizens and external stakeholders, with benefits for the company and for society. Few studies have investigated the relationship between knowledge management (KM) and sustainability. This work aims to investigate the influence of the gender variable in the sharing of CSR knowledge, focusing on the area of human rights.
The panel regression analysis was performed on a sample of 660 European companies listed over the years 2017–2020. The hypotheses tested in panel regression were then corroborated by a further test.
The results show a positive influence of women directors in the external disclosure of human rights. Evidence would assign a positive role to gender in sharing knowledge.
The findings offer new insights into the role of gender on KM and sharing. The results show that gender can be a factor that stimulates CSR knowledge. The presence of women directors can be a useful tool to increase the relational capital of the companies and to share knowledge outside the company.
The study contributes to the poor literature between knowledge sharing and sustainability. Evidence would assign a positive role to gender in sharing knowledge.
