We examine the relationship between women directors and corporate social performance (CSP) by considering the contingency effects of home-country culture. Drawing on upper echelons and social role theories, we hypothesize that greater women representation on boards positively affects CSP due to their distinctive expertise, perspectives, and knowledge in this area, which strengthen their firms’ attention and resources devoted to it. We then draw on the cultural perspective to explain how national culture moderates this relationship by shaping the salience of women directors’ views and boards’ openness to them. Based on data for 3175 firms across 38 countries between 2008 and 2015, our multilevel analysis provides support for most of our hypotheses.

我们通过考虑母国文化的权变效应来检验女性董事与企业社会绩效 (CSP) 之间的关系。借鉴高层和社会角色理论，我们假设董事会中更多的女性代表会对 CSP 产生积极影响，因为她们在该领域具有独特的专业知识、观点和知识，从而加强了公司对其的关注和投入的资源。然后，我们利用文化视角来解释民族文化如何通过塑造女性董事观点的显着性和董事会对她们的开放性来缓和这种关系。基于 2008 年至 2015 年间 38 个国家的 3175 家公司的数据，我们的多层次分析为我们的大多数假设提供了支持。