Gender Diversity and Non-financial Disclosure: A Systematic Literature Review
摘要
This paper provides an overview of recent academic literature on the relationship between gender diversity and its disclosure through non-financial information. Organizations are increasingly prioritizing gender diversity initiatives as part of their efforts to promote inclusivity and sustainability. Gender diversity reporting covers gender workforce composition (Fine et al., Social Issues and Policy Review 14:36–72, 2020; Mousa et al., Employee Relations: The International Journal 42:1249–1269, 2020), women’s involvement in leadership positions, gender pay gap (Blau and Kahn, Journal of Economic perspectives 14:75–100, 2000; Paoloni et al., Journal of Knowledge Management 27:2484, 2023), initiatives to promote gender equality (Squires, The new politics of gender equality. Bloomsbury Publishing, 2007), and the impact of such policies on performance (Monteiro et al., Journal of Business Ethics 180:523–542, 2022). Furthermore, the academic literature suggests that gender diversity management and its disclosure affect each other (Carvajal et al., Business Strategy and the Environment 31:969–987, 2022; De Masi et al., Business Strategy and the Environment 30:1865–1878, 2021; Zahid et al., Journal of Cleaner Production 244:118683, 2020). We conducted a systematic literature review (Davis et al., Springer Plus 3:1–9, 2014; Tranfield et al., British Journal of Management 14:207–222, 2003), exploring the articles published between 2017 and 2024, that is the period between the first EU Directive on non-financial information disclosure and the recent Corporate Sustainability Reporting Directive. Our research outlines key developments, challenges, and emerging trends in this field. It also consolidates findings and identifies future research avenues. It also discusses how sustainability reporting and gender issues can contribute to a more equitable and sustainable future.