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Exploring the Impact of Cultural and Gender Diversity on ESG Performance Reporting of EU Healthcare Corporations
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Author(s): Catarina Cepeda (ISCAP, Polytechnic of Porto, Portugal), Amélia Silva (CEOS.PP, ISCAP, Polytechnic of Porto, Portugal)and Francisco Carreira (CICE, School of Business and Administration, Polytechnic of Setúbal, Portugal)
Copyright: 2025
Pages: 22
Source title:
The Nexus of Corporate Sustainability Management, Accounting, and Auditing
Source Author(s)/Editor(s): Albertina Monteiro (ISCAP, CEOS, Polytechnic of Porto, Portugal), Ana Pinto Borges (ISAG – European Business School, Porto, Portugal & Research Centre in Business Sciences and Tourism (CICET – FCVC), Porto, Portugal & Research Centre in Organizations, Markets and Industrial Management (COMEGI), Porto, Portugal)and Elvira Vieira (ISAG – European Business School and Research Center in Business Sciences and Tourism (CICET-FCVC), Porto, Portugal & Applied Management Research Unit (UNIAG), Instituto Politécnico de Bragança, Bragança,Portugal & IPVC—Polytechnic Institute of Viana do Castelo, Viana do Castelo, Portugal
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DOI: 10.4018/979-8-3693-5663-0.ch007
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Abstract
The primary research objective is to analyze the influence of cultural and gender diversity (board cultural diversity and board gender diversity and executive's member gender diversity) on the companies Environmental, Social, and Governance (ESG) performance reporting and the mediating effect of workforce and human rights policies. This study utilizes data sourced from healthcare listed companies within the European Union (EU). Structural Equation Modelling (SEM) is employed to examine the interplay among various constructs. Results show that board cultural and gender diversity has a positive impact on ESG performance reporting. However, the workforce only improves the relationship between board gender diversity and ESG performance reporting. This study contributes to the literature by incorporating multidimensional perspectives of diversity into one general framework that stresses the mediating role of workforce in the interactive effect of cultural and gender diversity initiatives with ESG reporting practices. Moreover, by promoting ESG measures that apply global gender diversity and equality, the findings have practical implications for human resource policies and development at the organizational level.
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