Abstract This study aims to examine the impact of board gender diversity on Corporate Social Responsibility (CSR) reporting by public listed companies of Bursa Malaysia over the period 2008–2013. Content analysis was used to determine the extent of CSR reporting. A reporting level index consisting of 51 items was developed based on six themes: General, Community, Environment, Human Resources, Marketplace, and Other. An ordinary least square regression was employed to determine the association between both gender diversity and educational background, and CSR reporting. The results reveal that the proportion of female directors and directors’ educational background are not associated with CSR reporting levels. The findings are consistent with the critical mass theory which argues that a mass of three or more women can cause a fundamental change in boardroom dynamics. As representation of women on corporate boards in Malaysia is very limited at this moment, regulators and policymakers should be more stringent in monitoring board diversity. On the whole, this study proposes that a well-managed diversity contributes to an effective board, thus serving to safeguard all stakeholders’ interests. This study provides new insights and contributes to the literature on the practices of boardroom diversity and corporate social responsibility reporting in the context of a semi-developed country.

中文翻译：

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马来西亚的企业董事会性别多元化和企业社会责任报告

摘要 本研究旨在检验 2008 年至 2013 年期间董事会性别多元化对大马交易所上市公司企业社会责任 (CSR) 报告的影响。内容分析用于确定企业社会责任报告的范围。基于六个主题开发了一个由 51 个项目组成的报告级别指数：一般、社区、环境、人力资源、市场和其他。使用普通最小二乘回归来确定性别多样性和教育背景以及企业社会责任报告之间的关联。结果表明，女性董事的比例和董事的教育背景与企业社会责任报告水平无关。研究结果与临界质量理论一致，该理论认为三个或更多女性的群体可以导致董事会动态发生根本变化。由于目前马来西亚公司董事会中的女性代表非常有限，监管机构和政策制定者应该更加严格地监督董事会的多样性。总的来说，本研究认为管理良好的多元化有助于建立有效的董事会，从而保护所有利益相关者的利益。这项研究提供了新的见解，并有助于研究半发达国家背景下董事会多元化和企业社会责任报告的实践。监管机构和政策制定者应该更加严格地监控董事会的多样性。总的来说，本研究认为管理良好的多元化有助于建立有效的董事会，从而保护所有利益相关者的利益。这项研究提供了新的见解，并有助于研究半发达国家背景下董事会多元化和企业社会责任报告的实践。监管机构和政策制定者应该更加严格地监控董事会的多样性。总的来说，本研究认为管理良好的多元化有助于建立有效的董事会，从而保护所有利益相关者的利益。这项研究提供了新的见解，并有助于研究半发达国家背景下董事会多元化和企业社会责任报告的实践。