Reportes GRI y presencia femenina en directorios y gerencias: efectos sobre el desempeño financiero en empresas chilenas
DOI:
https://doi.org/10.48082/espacios-a26v47n01i05Keywords:
Chile, financial performance, gender, GRI indicators, sustainabilityAbstract
The study assesses the relationship between sustainability (GRI100–400), gender equity, and financial performance in ten listed Chilean firms (2020–2023). Using panel regressions (fixed effects, random effects, and PCSE) on net margin, ROA, and ROE. We find a weak positive association of GRI200 with net margin and of female presence on boards with profitability; other indicators show heterogeneous effects by model and metric. We conclude by underscoring the relevance of inclusive, transparent corporate policies integrating economic, social, and environmental.
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