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Participación de mujeres en las juntas directivas, rentabilidad financiera y prácticas de responsabilidad social empresarial
Participation Of Women In Boards Of Directors, Financial Profitability, And Corporate Social Responsibility Practices
Participação das mulheres nas diretorias, rentabilidade financeira e práticas de responsabilidade social empresarial
DOI:
https://doi.org/10.15446/innovar.v34n94.116821Palabras clave:
junta directiva, mujeres, rentabilidad financiera, representación femenina, RSE (es)Board of directors, women, financial profitability, female representation, CSR (en)
diretoria, mulheres, rentabilidade financeira, representação feminina, RSE (pt)
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La presencia de mujeres en el consejo administrativo puede incidir en el desarrollo de actividades en las organizaciones entre las que se incluyen las prácticas de responsabilidad social empresarial (RSE), las cuales terminan impactando de manera conjunta el rendimiento financiero de las entidades. Por ello, el objetivo de esta investigación es identificar cómo la presencia de mujeres en la junta directiva incide en la rentabilidad financiera de las organizaciones a partir de la divulgación de prácticas de RSE. La muestra del estudio está conformada por las entidades pertenecientes al ranking Merco de RSE en Colombia y Perú. La metodología empleada incluye la técnica de análisis de contenido para identificar la divulgación de prácticas de RSE y un modelo de datos de panel de efectos aleatorios. Los resultados para Colombia muestran una relación positiva y significativa con el roa. Para Perú la relación es positiva y significativa con el roa y el roe, lo cual permite establecer que la representación femenina en la junta directiva es un factor determinante para el rendimiento financiero en las organizaciones mediado por las prácticas de RSE. Algunas limitantes del estudio están dadas por la escasa publicación de información financiera en conjunto con los informes de sostenibilidad de las compañías analizadas.
The presence of women on the board of directors can influence the development of activities within organizations, including corporate social responsibility (csr) practices, which ultimately impact financial performance. Therefore, the objective of this research is to identify how the presence of women on the board affects the financial profitability of organizations through the disclosure of csr practices. The study sample consists of entities included in the Merco csr ranking in Colombia and Peru. The methodology employed includes content analysis to identify the disclosure of csr practices and a random effects panel data model. The results for Colombia show a positive and significant relationship with return on assets (roa). For Peru, the relationship is positive and significant with both roa and return on equity (roe), indicating that female representation on the board is a determining factor for financial performance in organizations mediated by csr practices. Some limitations of the study arise from the limited publication of financial information alongside the sustainability reports of the analyzed companies.
A presença de mulheres no conselho administrativo pode afetar o desenvolvimento de atividades nas organizações entre as quais estejam incluídas práticas de responsabilidade social empresarial (RSE), que terminam impactando de maneira conjunta o rendimento financeiro das entidades. Por isso, o objetivo desta pesquisa é identificar como a presença de mulheres na diretoria incide na rentabilidade financeira das organizações a partir da divulgação de práticas de RSE. A amostra do estudo foi formada pelas entidades pertencentes no ranking Merco de RSE na Colômbia e no Peru. A metodologia empregada inclui a técnica de análise de conteúdo para identificar a divulgação de práticas de RSE e um modelo de dados em painel de efeitos aleatórios. Os resultados para a Colômbia mostram uma relação positiva e significativa com o ROA. Para o Peru, a relação é positiva e significativa com o ROA e o ROE, o que permite estabelecer que a representação feminina na diretoria é um fator determinante para o rendimento financeiro nas organizações mediado pelas práticas de RSE. Alguns limitantes do estudo são a escassa publicação de informação financeira em conjunto com os relatórios de sustentabilidade das empresas analisadas.
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