نگاهی بر جلوه زنان در هیأت مدیره و عملکرد پایداری شرکت

نوع مقاله : مقاله پژوهشی

نویسندگان

1 استادیار گروه مدیریت، دانشکده علوم‌اداری و اقتصادی، دانشگاه اراک، اراک، ایران.

2 استادیار گروه حسابداری، دانشکده علوم اقتصادی و اداری، دانشگاه مازندران، بابلسر، ایران.

3 استادیار گروه حسابداری، دانشگاه پیام نور، تهران، ایران

10.22080/shrm.2024.5230

چکیده

مفهوم پایداری برای بقای بلندمدت از اهمیت بالایی برخوردار است. همچنین در مورد ادامه دادن، حرکت کردن و به خطر نینداختن آینده زندگی روی زمین یا خود آینده است. توسعه پایدار متکی بر نوآوری و راه حل های اجتماعی نوآورانه است. بدون آنها، پایداری ادامه نخواهد داشت. زنان در هیأت مدیره می‌توانند تأثیر مثبتی بر پایداری عملکرد داشته و با بهبود شفافیت و تعهد اخلاقی در هیأت مدیره، اعتماد سرمایه‌گذاران را افزایش ‌دهند. جنسیت در تداومِ عملکردِ پایدار نقش دارد. کنترل بر منابع طبیعی، دسترسی به قدرت، از جمله قدرت مصرف‌کننده، و تقسیم ناعادلانه کار، از جمله مراقبت‌های غیررسمی، همگی بر مشارکت بین نسلی در تداومِ عملکردِ پایدار تأثیر دارند. پایداری را می‌توان مجموعه‌ای از ارزش‌های زیست‌محیطی، اجتماعی و اقتصادی دانست مبنی بر اینکه توسعه پایدار تماماً شامل برآوردن نیازهای کنونی بدون به خطر انداختن توانایی برآوردن نیازهای نسل‌های آینده است، ساخته شده‌اند. بدین منظور پژوهش حاضر با بررسی 110 شرکت پذیرفته شده در بورس اوراق بهادار تهران (به دلیل متفاوت بودن ساختار مالی بانک‌ها، شرکت‌های سرمایه‌گذاری، هلدینگ‌ها و بیمه‌ها از جامعه آماری حذف گردید) برای دوره زمانیِ 1391-1401 به دنبال یافتن رابطه‌ی حضور مدیران زن در هیأت مدیره با عملکرد پایداری شرکت در کوانتایل‌های مختلف بوده که جهت این امر در سه محدوده‌ی مورد بررسی، رابطه‌ی موجود، مثبت بوده است.

کلیدواژه‌ها


عنوان مقاله [English]

The women’s flourish in the board of directors and the company's sustainability performance

نویسندگان [English]

  • Keramatollah Heydari Rostami 1
  • Mahdis Nikzad Ghadikolaei 2
  • Yassaman Khalili 3
1 Assistant prof., Department of Management, Faculty of Administrative Sciences and Economics, Arak University, Arak, Iran.
2 Assistant Professor, Department of Accounting, University of Mazandaran, Babolsar, Iran
3 Assistant Professor, Department of Accounting, Payame Noor University, Tehran, Iran
چکیده [English]

The concept of sustainability is very important for long-term survival. It's also about moving on, moving on, and not jeopardizing the future of life on Earth or the future itself. Sustainable development relies on innovation and innovative social solutions. Without them, sustainability will not continue. Women in the board of directors can have a positive effect on the sustainability of performance and increase the trust of investors by improving the transparency and ethical commitment in the board of directors. Gender plays a role in sustaining sustainable performance. Control over natural resources, access to power, including consumer power, and the inequitable division of labor, including informal caregiving, all influence intergenerational participation in the continuation of sustainable sustainable practices. Sustainability can be seen as a set of environmental, social and economic values based on the fact that sustainable development is all about meeting the needs of the present without compromising the ability to meet the needs of future generations. For this purpose, the present study, by examining 110 companies admitted to the Tehran Stock Exchange (Due to the different financial structure of banks, investment companies, holdings and insurance companies were removed from the statistical population) for the period of 2013-2023, sought to find the relationship between the presence of female managers in the board of directors and the company's sustainability performance in different quantiles, and for this purpose, in three cases The investigation, the existing relationship, has been positive.

کلیدواژه‌ها [English]

  • sustainability performance
  • quantile
  • female managers and board of directors
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