This paper investigates (a) the relationship between board gender diversity (FDoB) and the assurance of corporate social responsibility (CSR) reports, (b) and examines the moderation effect of ownership concentration on the FDoB and CSR assurance relationship. Logistic regression analysis is used to estimate the coefficients of the variables. The result shows a positive relationship between FDoB and the assurance of CSR reports, and that, consistent with critical mass theory, the relationship is greater for firms with two or more women on boards. Further analysis, however, shows that ownership concentration has an adverse effect on the FDoB and CSR assurance nexus. Practically, the study provides stakeholders the impetus to pursue reforms that advance board gender diversity among firms to promote corporate governance and accountability. Theoretically, it contributes to the literature on board gender diversity. It has also advanced the relevance of critical mass theory in the context of gender diversity in the boardroom.

中文翻译：

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董事会性别多元化与企业社会责任保障：股权集中的调节作用

本文调查 (a) 董事会性别多元化 (FDoB) 与企业社会责任 (CSR) 报告保证之间的关系，(b) 并检验所有权集中度对 FDoB 和 CSR 保证关系的调节作用。Logistic 回归分析用于估计变量的系数。结果表明 FDoB 与 CSR 报告的保证之间存在正相关关系，并且与临界质量理论一致，对于董事会中有两名或更多女性的公司，这种关系更大。然而，进一步的分析表明，所有权集中对 FDoB 和 CSR 保证关系有不利影响。实际上，该研究为利益相关者提供了推动改革以促进公司董事会性别多元化以促进公司治理和问责制的动力。从理论上讲，它有助于有关船上性别多样性的文献。它还提高了临界质量理论在董事会性别多样性背景下的相关性。