Gender equality is the future towards which society and companies have to move, and it is thus essential to know what efforts organisations are making. In this paper, we analyse the transparency of multinationals in matters of gender, in accordance with the requirements determined by the global reporting initiative (GRI) and United Nations (UN). The results suggest that higher levels of gender equality support the decision to report all GRI+UN indicators, a decision that has been maintained over time and is not moderated by peer disclosure. This behaviour facilitates the inclusion of companies in different reputation lists as a consequence of a greater commitment to gender equality, although these rankings also assess the completeness of the information when considering the disclosure of the GRI+UN indicators. The effect differs according to the practices of peer firms.

中文翻译：

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性别披露：同行行为和公司平等政策的影响

性别平等是社会和公司必须走向的未来，因此了解组织正在做出的努力至关重要。在本文中，我们根据全球报告倡议组织 (GRI) 和联合国 (UN) 确定的要求分析了跨国公司在性别问题上的透明度。结果表明，更高水平的性别平等支持报告所有 GRI+UN 指标的决定，这一决定随着时间的推移得到了维护，并且不受同行披露的影响。由于对性别平等的更大承诺，这种行为有助于将公司纳入不同的声誉名单，尽管这些排名也在考虑披露 GRI+UN 指标时评估信息的完整性。