Suchergebnisse

This paper empirically examines the impact of the quality of information and control system (the internal control system, the accounting information system, the financial information, and the non-financial information) on decision-making success and business performance. It follows a quantitative approach. An online questionnaire was developed and applied to the managers of Portuguese companies. The evaluation of the theoretical model was performed using the AMOS statistical software and applying the structural equation model technique. Based on 381 observations, the results show that the model variables explain about 30% and 70% of the variance of financial and non-financial performance, respectively. This study proves to be relevant not only for the development of the literature, as it evaluates an original and complex model, but also for managers, because it identifies the factors that contribute to the success of Portuguese companies.

Gender diversity and environmental, social, and governance (ESG) performance reporting are critical to corporate sustainability. This study aims to analyze the impact of gender diversity on ESG performance reporting and the mediating effect of the workforce and sustainability reports, considering that these variables are crucial for ESG performance reporting. To achieve the objective, an empirical analysis was conducted with 207 European-listed companies belonging to the healthcare sector for the economic years 2017–2021. Our results prove that board gender diversity influences ESG performance reporting. In addition, this research shows that the workforce and sustainability reports have a positive impact on ESG performance reporting. This study does not show that the workforce and sustainability reports act as mediating variables in the relationship between gender diversity and ESG information transparency, but its inclusiveness has a significant impact on ESG performance reporting. Our results are useful for companies, investors, governments, and organizations in developing sustainability reporting standards.