بررسی تنوع جنسیتی هیئت مدیره در ارتباط با اهداف توسعه پایدار با تاکید بر مسئولیت‌پذیری اجتماعی و بی‌مسئولیتی اجتماعی

نوع مقاله : مقاله پژوهشی

نویسنده

• نرگس صمدپور

گروه حسابداری و مدیریت‌، واحد نی‌ریز، دانشگاه آزاد اسلامی‌، نی ریز، ایران

10.30495/jzvj.2024.33778.4237

چکیده

هدف‌: در سال‌های اخیر، آگاهی جهانی از چالش‌های زیست محیطی و بلایای احتمالی آن افزایش یافته است. تعداد زیادی از کشورها‌ با آلودگی هوا‌، جنگل‌زدایی، کاهش منابع و تغییرات آب و هوایی مواجه شده‌اند. مسئولیت‌پذیری اجتماعی به عنوان راهی برای حل چالش‌های زیست محیطی و ترویج توسعه پایدار در این زمان حساس مورد توجه قرار گرفته است. نتایج ‌تعدادی از مطالعات نشان می‌دهد که‌ تنوع جنسیتی در هیئت مدیره شرکت‌ها ‌ممکن است به عنوان شاخصی در نظر گرفته شود که شرکت‌ها سطوح بالاتری از مسئولیت‌پذیری‌ اجتماعی را تجربه کنند. هدف این پژوهش بررسی تأثیر تنوع جنسیتی در هیئت مدیره درحمایت از اهداف توسعه پایدار با‌ توجه به معیارهای مسئولیت‌پذیری اجتماعی و بی‌مسئولیتی اجتماعی می‌باشد.
مواد و روش‌ها: جامعه آماری پژوهش شرکت‌های پذیرفته شده در بورس اوراق بهادار تهران و با استفاده از روش حذف سیستماتیک تعداد 177 شرکت در دوره (1401-1397) ‌به عنوان حجم نمونه در نظر گرفته شد. سپس الگوی پژوهش تعریف و با استفاده‌ از روش GMM برآورد شد.
 یافته‌ها: نتایج نشان داد که تنوع جنسیتی هیئت مدیره تأثیری مثبت و معنادار بر مسئولیت‌پذیری اجتماعی و تأثیر منفی و معنادار بر بی‌مسئولیتی اجتماعی دارد. افزون بر این، نتایج نشان می‌دهد که زنان‌ در‌ کاهش موقعیت‌های مشکل‌ساز واکنش ‌بیشتری نشان‌ می‌دهند.
بحث و نتیجه گیری: براساس نتایج می‌توان اظهار داشت زنان به بهبود عملکرد اجتماعی از راه اقدامات خوب اهمیت می‌دهند و‌ به طور همزمان‌ مراقب رویدادهای منفی که بر عملکرد اجتماعی شرکت تأثیر می‌گذارد، می‌باشند.  

کلیدواژه‌ها

• تنوع جنسیتی
• توسعه پایدار
• مسئولیت‌پذیری اجتماعی
• بی مسئولیتی اجتماعی

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عنوان مقاله [English]

Investigating the Gender Diversity of the Board of Directors in Relation to the Goals of Sustainable Development with an Emphasis on Social Responsibility and Social Irresponsibility

نویسنده [English]

• Narges Samadpoor

Department of Accounting and Management, Neyriz Branch, Islamic Azad University, Neyriz, Iran

چکیده [English]

Introduction and goal: In recent years, worldwide awareness of environmental challenges and their potential disasters has grown. A large number of countries have faced air and water pollution, deforestation, resource depletion, and climate change. CSR has become popular as a way to solve environmental challenges and promote sustainable development at this critical time. On the other hand, the results of some studies show that gender diversity on corporate boards may be considered as an indicator that companies experience higher levels of social responsibility and accountability. The aim of the current research was to investigate the effect of gender diversity in the board of directors in supporting the goals of sustainable development according to the criteria of social responsibility and irresponsibility.
Methods: The statistical population of the research companies were admitted to the Tehran Stock Exchange and using the method of systematic elimination, the target sample size was 171 companies in the period (2018-2022). Then the research model was defined and estimated using the GMM method.
Findings: The results showed that the gender diversity of the board of directors has a positive and significant effect on social responsibility and a negative and significant effect on social irresponsibility. In addition, the results showed that women react more in reducing problematic situations
Conclusion: Based on the results, it can be stated that women care about improving social performance through good actions and at the same time, they are careful about negative events that affect the company's social performance

کلیدواژه‌ها [English]

• Gender diversity
• sustainable development
• social responsibility
• social irresponsibility

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