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注意 (性别薪酬) 差距:董事会性别组成的作用
Yannis Galanakis1,2,3, Amanda Gosling4
1Economic Statistics Centre of Excellence, King's College London, King's Business School, King's College London, first floor of Melbourne House, Aldwych, London, WC2B 4LL United Kingdom.
概括
在公司董事会中增加女性董事的数量显著减少了性别薪酬差距. 实现董事会性别平等可以缩小目前英国薪酬差距的六分之一左右,使女性受益.
科学领域:
- 经济学 经济学 经济学
- 公司治理 公司治理
- 性别研究是性别研究.
背景情况:
- 报告性别工资差距是英国大型企业的强制要求.
- 董事会组成数据往往是专有数据,并且与薪酬差距报告没有公开联系.
- 了解董事会多样性对薪酬公平的影响对于政策和企业实践至关重要.
研究的目的:
- 调查女性董事比例与公司报告的性别薪酬差距之间的因果关系.
- 量化增加女性董事会代表人数对减少性别薪酬差距的影响.
- 确定女性董事通过哪些机制来影响薪酬公平.
主要方法:
- 利用了8,411家英国企业 (2017-2021) 的相关行政数据.
- 采用巴蒂克 (1991) 式的工具变量设计,利用女性董事会代表的区域转变.
- 分析了性别薪酬差距报告以及专有董事会组成数据.
主要成果:
- 女性董事份额增加1%与性别薪酬差距减少0.043个百分点有关.
- 董事会性别平等可以缩小目前英国性别薪酬差距 (9.7%) 的约六分之一.
- 这一效应是由于女性的不对称工资增长,薪资四分位数的代表性提高,以及与绩效相关的公平薪酬分配.
结论:
- 董事会女性代表是减少性别薪酬差距的一个重要因素.
- 促进董事会性别多样性的政策干预可以提高薪酬平等.
- 这些发现在中型企业和那些英国国家董事会成员占多数的企业中最为明显.
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