El efecto de la diversidad e independencia del consejo de administración en la existencia de un comité de sostenibilidad
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https://doi.org/10.17561/ree.n1.2024.7837Palabras clave:
Comité de sostenibilidad, diversidad de género, independencia, consejo de administraciónResumen
El objetivo de este estudio es reforzar el conocimiento sobre los factores que determinan la existencia de un comité de sostenibilidad en el consejo de administración. Centrando el interés en la composición del Consejo, este trabajo explora como las mujeres consejeras influyen en la existencia de un comité de sostenibilidad; además, este estudio también analiza si este efecto puede ser moderado por la independencia de los consejeros. Con el objetivo de testar estos objetivos, se hace uso de una muestra de análisis internacional compuesta por 4.168 observaciones para el periodo 2012-2016 proponiendo diversos modelos de regresión para datos de panel. Los resultados confirman que las mujeres consejeras ejercen un efecto positivo, favoreciendo la creación de un comité de sostenibilidad, aunque este compromiso está limitado cuando además de mujeres, éstas son consejeras independientes. Por lo tanto, podemos decir que la diversidad de género y la independencia no actúan como mecanismos complementarios que favorezcan la creación de un comité de sostenibilidad. Este estudio es uno de los pocos estudios previos que se centran en analizar los antecedentes de la existencia de un comité de sostenibilidad. Además, este trabajo añade valor a la evidencia previa, considerando la independencia del consejo como un factor de moderación a tener en cuenta en la relación mujeres- sostenibilidad. A diferencia de estudios previos centrados en un único país, el conjunto de datos analizados en este estudio comprende una base de datos de panel de empresas para el periodo comprendido entre 2012 y 2016 y una muestra internacional de operando en 44 países en seis continentes.
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