Gender and CSR decisions: perspectives from Australian boards

Abstract

Purpose

Within the board diversity literature, the issue of gender diversity has been extensively studied, however, limited research has examined whether gender diversity at board level has any influence on corporate social responsibility (CSR) decisions. This paper aims to fill this knowledge gap and shed light on whether, and how, gender diversity influences CSR related decisions.

Design/methodology/approach

In total, 13 in-depth semi-structured interviews were conducted with board members of Australian companies to examine their perceptions of the effect of gender diversity.

Findings

Although the findings show evidence that there is a general perception that gender diversity has the potential to influence board level decisions, this does not appear to translate to CSR decisions specifically. The results from the interviews identified that several issues and moderating factors interact with the gender-CSR relationship.

Research limitations/implications

The paper contributes significantly to the body of knowledge by going beyond the plethora of quantitative analyses. The results suggest that there is much work to be done to improve governance policy and mechanisms if boards are to see the potential for gender to have a positive impact on CSR decision-making.

Originality/value

The study responds to calls for more research adopting qualitative studies, including interviews and case studies, to understand the complex interactions that take place during board decision-making. The findings provide useful insights for future research, practise and policymakers.

Citation

Rao, K.K. and Tilt, C. (2021), "Gender and CSR decisions: perspectives from Australian boards", Meditari Accountancy Research, Vol. 29 No. 1, pp. 60-85. https://doi.org/10.1108/MEDAR-11-2019-0609