This paper aims to examine whether the corporate social practices (CSP) affect the board gender diversity–financial performance relationship. Taking a sample of French firms listed in the SBF 120 index during 2005–2019 period, we used the mediation effect steps analysis to test the mediation effect of corporate social responsibility (CSR) versus corporate social irresponsibility (CSI) on the relationship between board gender diversity and the firm's performance. First, our findings show that board gender diversity has a stronger impact on CSI than CSR. Second, we confirm that CSP exert an asymmetric effect on financial performance in favour of CSI. Finally, we show that CSI plays a mediating role between board gender diversity and financial performance.

中文翻译：

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董事会性别多元化下的财务绩效：企业社会实践的中介作用

本文旨在检验企业社会实践 (CSP) 是否会影响董事会性别多元化与财务绩效的关系。以 2005-2019 年期间在 SBF 120 指数中上市的法国公司为样本，我们使用中介效应步骤分析来检验企业社会责任 (CSR) 与企业社会不负责任 (CSI) 对董事会性别关系的中介效应。多样性和公司的业绩。首先，我们的研究结果表明，董事会性别多样性对 CSI 的影响比对企业社会责任的影响更大。其次，我们确认 CSP 对财务业绩产生了有利于 CSI 的不对称影响。最后，我们表明 CSI 在董事会性别多样性和财务绩效之间起着中介作用。