Governança corporativa e a participação de mulheres no desempenho financeiro das empresas: uma revisão sistemática

Luciane Silva Franco, Juliana Moletta Nadal, Luiz Alberto Pilatti, Claudia Tania Picinin, Antonio Carlos Franco

Resumo


Nos conselhos administrativos das empresas, há uma grande preocupação sobre a participação das mulheres em cargos executivos e como isto pode impactar no desempenho financeiro das organizações, principalmente, perante os acionistas. Este estudo tem como objetivo analisar a relação entre a governança corporativa e a participação de mulheres no desempenho financeiro das empresas no período de 2015 a 2019. A metodologia utilizada baseou-se na aplicação do Methodi Ordinatio, com as bases de dados Scopus e Web of Science, resultando na análise completa de 28 artigos. Entre os resultados, enfatiza-se o aspecto da representatidade da participação feminina, tanto para o desempenho financeiro da empresa quanto para a divulgação de atividades sociais perante os acionistas. Também foram encontrados resultados que destacam que a participação de mulheres influencia positivamente na tomada de decisão da empresa, desde que além de cargos executivos do gênero feminino, sejam apresentados indicadores de desempenho financeiro positivos. Dos artigos analisados 78,6% trazem resultados que apresentam uma relação direta ou indireta da presença de mulheres nos conselhos administrativos e o desempenho financeiro. Conclui-se que a maior parte das pesquisas mostra que a diversidade de gênero, entre os membros dos conselhos de administração, influencia no desempenho financeiro da empresa e reduz os riscos através da divulgação de atividades de responsabilidade social corporativa. No entanto, a representação das mulheres em conselhos administrativos está em desenvolvimento, pois alguns artigos mostraram que não houve relação significativa entre as variáveis apresentadas neste estudo.


Palavras-chave


Governança Corporativa. Mulher. Empresa. Desempenho. Gênero.

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DOI: https://doi.org/10.22279/navus.2020.v10.p01-14.1091

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