...M. Camino Ramon-Llorens; Emma Garcia-Meca; María Consuelo Pucheta-Martínez Purpose This paper aims to analyze the role of female directors on CSR disclosure. It assumes the existence of faultlines when studying gender diversity and classifies female directors into three categories: industry...

...Casey Camors; Stacy L. Chavez; Andrea M. Romi Purpose Motivated by upper echelon theory, this paper aims to examine the association between gender and the cannabis industry in the USA from both policy and an organizational perspective. Design/methodology/approach This paper examines two novel...

... Publishing Limited Licensed re-use rights only Employees Gender Language Decision-making Accounting Stakeholder theory In the past decades, various accounting tools have been developed, which aim at complementing conventional accounting systems to explicitly address social issues...

... in the more visible companies (ASX200), many of the changes appear to be largely superficial with a continued focus on the business case perspective. Social implications While the disclosure recommendations have the potential to be a driver in addressing gender inequity, the findings of this paper...

... the emerging drivers for reporting on gender information in sustainability reports. In turn, it argues that sustainability reporters have the potential to promote gender equality by transparently reporting on their organization's gender‐responsive practices and performance. Findings Investors are a key...