Đặc điểm của hội đồng quản trị và chính sách đa dạng giới tác động đến hiệu quả môi trường, xã hội và quản trị (ESG): Bằng chứng thực nghiệm tại khu vực Đông Nam Á
Ngày xuất bản:
25/08/2025
Ngày xuất bản Online:
25/08/2025
Chuyên mục:
Quản trị kinh doanh, Marketing, Thương mại, Du lịch
Nội dung chính của bài viết
Tóm tắt
Nghiên cứu này tập trung phân tích vai trò của sự đa dạng giới và chính sách đa dạng giới tính trong Hội đồng quản trị đối với hiệu quả ESG (Môi trường, Xã hội, Quản trị) tại các doanh nghiệp ở khu vực Đông Nam Á. Kết quả thực nghiệm bằng phương pháp Bình phương tối thiểu tổng quát (GLS), dựa trên dữ liệu từ 540 công ty trong giai đoạn 2007–2022 cho thấy, sự hiện diện của nữ giới trong Hội đồng quản trị có tác động tích cực rõ rệt đến ESG. Bên cạnh đó, chính sách đa dạng giới tính trong Hội đồng quản trị cũng được chứng minh là yếu tố quan trọng nâng cao hiệu quả ESG. Các doanh nghiệp áp dụng chính sách này thường đạt kết quả ESG vượt trội, góp phần củng cố niềm tin từ các bên liên quan và hướng tới sự phát triển ổn định, bền vững cho doanh nghiệp trong bối cảnh toàn cầu hóa.
Abstract
This study focuses on analyzing the role of board gender diversity and gender diversity policy on ESG (Environmental, Social, and Governance) performance among listed firms in Southeast Asia. The empirical findings, based on data from 540 companies during the period of 2007–2022, reveal that the presence of women on boards have a significantly positive impact on ESG outcomes. Furthermore, gender diversity policy is demonstrated to be a crucial factor in enhancing ESG performance. Companies that adopt such policies tend to achieve superior ESG performance, thereby strengthening the trust of stakeholders as well as contributing to stable, sustainable development in the context of globalization.
Từ khóa
Chính sách đa dạng giới tính; Đa dạng giới trong Hội đồng quản trị; Hiệu quả ESG
Chi tiết bài viết
Lĩnh vực kinh tế (JEL Codes)
A13 - Relation of Economics to Social Values - General Economics, F63 - Economic Development - Economic Impacts of Globalization, G30 - General - Corporate Finance and Governance
Tài liệu tham khảo
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AlHares, A., Elamer, A. A., Alshbili, I., & Moustafa, M. W. (2020). Board structure and corporate R&D intensity: evidence from Forbes Global 2000. International Journal of Accounting & Information Management, 28(3), 445-463. https://doi.org/10.1108/IJAIM-11-2019-0127
Amin, A., Ali, R., ur Rehman, R., & Elamer, A. A. (2023). Gender diversity in the board room and sustainable growth rate: The moderating role of family ownership. Journal of Sustainable Finance & Investment, 13(4), 1577-1599. https://doi.org/10.1080/20430795.2022.2138695
Atan, R., Alam, M. M., Said, J., & Zamri, M. (2018). The impacts of environmental, social, and governance factors on firm performance: Panel study of Malaysian companies. Management of Environmental Quality: An International Journal, 29(2), 182-194. https://doi.org/10.1108/MEQ-03-2017-0033
Azeem, N., Ullah, M., & Ullah, F. (2023). Board gender diversity and firms' financial resilience during the Covid-19 pandemic. Finance Research Letters, 58. https://doi.org/10.1016/j.frl.2022.104332
Bansal, P., & Roth, K. (2000). Why companies go green: A model of ecological responsiveness. Academy of Management Journal, 43(4), 717–736. https://doi.org/10.2307/1556363
Bear, S., Rahman, N., & Post, C. (2010). The impact of board diversity and gender composition on corporate social responsibility and firm reputation. Journal of Business Ethics, 97, 207–221. https://doi.org/10.1007/s10551-010-0505-2
Boulouta, I. (2013). Hidden connections: The link between board gender diversity and corporate social performance. Journal of Business Ethics, 113(2), 185–197. https://doi.org/10.1007/s10551-012-1293-7
Brammer, S. J., & Pavelin, S. (2006). Corporate reputation and social performance: The importance of fit. Journal of Management Studies, 43(3), 435–455. https://doi.org/10.1111/j.1467-6486.2006.00597.x
Bufarwa, I. M., Elamer, A. A., Ntim, C. G., & AlHares, A. (2020). Gender diversity, corporate governance and financial risk disclosure in the UK. International Journal of Law and Management, 62(6), 521-538. https://doi.org/10.1108/IJLMA-10-2018-0245
Byron, K., & Post, C. (2016). Women on boards of directors and corporate social performance: A meta‐analysis. Corporate Governance: An International Review, 24(4), 428–442. https://doi.org/10.1111/corg.12165
Carr, P. B., & Steele, C. M. (2010). Stereotype threat affects financial decision making. Psychological Science, 21(10), 1411-1416. https://doi.org/10.1177/0956797610384146
Cheng, B., Ioannou, I., & Serafeim, G. (2014). Corporate social responsibility and access to finance. Strategic Management Journal, 35(1), 1–23. https://doi.org/10.1002/smj.2131
Clarkson, M. E. (1995). A stakeholder framework for analyzing and evaluating corporate social performance. The Academy of Management Review, 20(1), 92-117. https://doi.org/10.2307/258888
Cordeiro, J. J., Profumo, G., & Tutore, I. (2020). Board gender diversity and corporate environmental performance: The moderating role of family and dual‐class majority ownership structures. Business Strategy and the Environment, 29(3), 1127-1144. https://doi.org/10.1002/bse.2421
Drempetic, S., Klein, C., & Zwergel, B. (2020). The influence of firm size on the ESG score: Corporate sustainability ratings under review. Journal of Business Ethics, 167, 333–360. https://doi.org/10.1007/s10551-019-04164-1
Dunn, P., & Sainty, B. (2009). The relationship among board of director characteristics, corporate social performance and corporate financial performance. International Journal of Managerial Finance, 5(4), 407–423. https://doi.org/10.1108/17439130910987558
Eagly, A. H., & Karau, S. J. (2002). Role congruity theory of prejudice toward female leaders. Psychological Review, 109(3), 573-598. https://doi.org/10.1037/0033-295X.109.3.573
Eccles, R. G., Ioannou, I., & Serafeim, G. (2014). The impact of corporate sustainability on organizational processes and performance. Management Science, 60(11), 2835–2857. https://doi.org/10.1287/mnsc.2014.1984
Elmagrhi, M. H., Ntim, C. G., Elamer, A. A., & Zhang, Q. (2019). A study of environmental policies and regulations, governance structures, and environmental performance: The role of female directors. Business Strategy and the Environment, 28(1), 206-220. https://doi.org/10.1002/bse.2250
Fabrizi, M., Mallin, C., & Michelon, G. (2014). The role of CEO’s personal incentives in driving corporate social responsibility. Journal of Business Ethics, 124, 311-326. https://link.springer.com/article/10.1007/s10551-013-1864-2
Fernandez‐Feijoo, B., Romero, S., & Ruiz‐Blanco, S. (2014). Women on boards: Do they affect sustainability reporting? Corporate Social Responsibility and Environmental Management, 21(6), 351–364. https://doi.org/10.1002/csr.1329
Galbreath, J. (2011). Are there gender-related influences on corporate sustainability? A study of women on boards of directors. Journal of Management & Organization, 17(1), 17-38. https://doi.org/10.5172/jmo.2011.17.1.17
Gillan, S. L., Koch, A., & Starks, L. T. (2021). Firms and social responsibility: A review of ESG and CSR research in corporate finance. Journal of Corporate Finance, 66. https://doi.org/10.1016/j.jcorpfin.2021.101889
Glass, C., Cook, A., & Ingersoll, A. R. (2016). Do women leaders promote sustainability? Analyzing the effect of corporate governance composition on environmental performance. Business Strategy and the Environment, 25(7), 495–511. https://doi.org/10.1002/bse.1879
Han, H., & Kim, Y. (2020). The impact of firm age on corporate social responsibility. In Proceedings of the 49th Annual EMAC Conference. Budapest Hungary. https://proceedings.emac-online.org/pdfs/A2020-62801.pdf
Heilman, M. E. (2001). Description and prescription: How gender stereotypes prevent women's ascent up the organizational ladder. Journal of Social Issues, 57(4), 657-674. https://doi.org/10.1111/0022-4537.00234
Helfat, C. E., & Peteraf, M. A. (2003). The dynamic resource-based view: Capability lifecycles. Strategic Management Journal, 24(10), 997–1010. https://doi.org/10.1002/smj.332
Hoyt, C. L., & Murphy, S. E. (2016). Managing to clear the air: Stereotype threat, women, and leadership. The Leadership Quarterly, 27(3), 387-399. https://doi.org/10.1016/j.leaqua.2015.11.002
Huang, D. Z. X. (2021). Environmental, social and governance (ESG) activity and firm performance: A review and consolidation. Accounting & finance, 61(1), 335-360. https://doi.org/10.1111/acfi.12569
Hussain, N., Rigoni, U., & Orij, R. P. (2018). Corporate governance and sustainability performance: Analysis of triple bottom line performance. Journal of Business Ethics, 149, 411-432. https://doi.org/10.1007/s10551-016-3099-5
Ibrahim, N. A., & Angelidis, J. P. (1994). Effect of board members' gender on corporate social responsiveness orientation. Journal of Applied Business Research, 10(1), 35. https://www.proquest.com/scholarly-journals/effect-board-members-gender-on-corporate-social/docview/227581227/se-2
Jizi, M. (2017). The influence of board composition on sustainable development disclosure. Business Strategy and the Environment, 26(5), 640-655. https://doi.org/10.1002/bse.1943
Khatib, S. F. A., Abdullah, D. F., Elamer, A. A., & Abueid, R. (2021). Nudging toward diversity in the boardroom: A systematic literature review of board diversity of financial institutions. Business Strategy and the Environment, 30(2), 985-1002. https://doi.org/10.1002/bse.2665
Kim, D., & Starks, L. T. (2016). Gender diversity on corporate boards: Do women contribute unique skills? American Economic Review, 106(5), 267-271. https://doi.org/10.1257/aer.p20161032
Limkriangkrai, M., Koh, S., & Durand, R. B. (2017). Environmental, social, and governance (ESG) profiles, stock returns, and financial policy: Australian evidence. International Review of Finance, 17(3), 461-471. https://doi.org/10.1111/irfi.12101
Manita, R., Bruna, M. G., Dang, R., & Houanti, L. (2018). Board gender diversity and ESG disclosure: Evidence from the USA. Journal of Applied Accounting Research, 19(2), 206–224. https://doi.org/10.1108/JAAR-01-2017-0024
Marano, V., Sauerwald, S., & Van Essen, M. (2022). The influence of culture on the relationship between women directors and corporate social performance. Journal of International Business Studies, 53, 1315-1342. https://doi.org/10.1057/s41267-022-00503-z
McLaughlin, C., Armstrong, S., Moustafa, M. W., & Elamer, A. A. (2021). Audit committee diversity and corporate scandals: Evidence from the UK. International Journal of Accounting & Information Management, 29(5), 734-763. https://doi.org/10.1108/IJAIM-01-2021-0024
Nekhili, M., Boukadhaba, A., & Nagati, H. (2021). The ESG–financial performance relationship: Does the type of employee board representation matter? Corporate Governance: An International Review, 29(2), 134–161. https://doi.org/10.1111/corg.12345
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Trích dẫn bài báo
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