| Summary: | 碩士 === 國立中正大學 === 會計與資訊科技研究所 === 106 === This study investigates the relationship between board gender composition and the quality of corporate social responsibility (CSR) reports. Specifically, I examine the impact of female directors on 1) the intention to disclose CSR reports and 2) the quality of CSR reports, which is proxied by readability (number of words, number of sentences, and readability scores). I further explore whether family and external (non-family) female directors and female chairmen have different impact on the disclosure intention and the readability of CSR reports.
The empirical results show that the proportion of female directors on the board is positively associated with the disclosure intention and the readability of CSR reports, implying that female directors are more willing to issue CSR reports voluntarily and to improve report quality. The results also show that the aforementioned relationships are stronger for external female directors than for family female directors. In addition, companies with female chairmen appear to be less willing to issue CSR reports, while the quality is higher if such reports were issued.
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