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Diversity in totality: A study of diversity disclosures by New Zealand stock exchange listed companies

Citation

Ghauri, E and Mansi, M and Pandey, R, Diversity in totality: A study of diversity disclosures by New Zealand stock exchange listed companies, International Journal of Human Resource Management ISSN 0958-5192 (2019) [Refereed Article]


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DOI: doi:10.1080/09585192.2018.1539862

Abstract

This study explores diversity reporting by New Zealand Stock Exchange (NZX) listed companies, arguing that diversity goes beyond gender and includes differences in age, ethnicity, sexuality, religious beliefs and physical disability. We argue that gender diversity and deep diversity elements (race, age, sexual orientation, disabilities, ethnicity) have a synergistic relationship and that gender diversity objectives cannot be achieved without attaining diversity objectives in these other elements and vice versa. Designing a 30-item diversity disclosures index, this study undertakes a content analysis of the diversity-related disclosures made by 152 NZX listed companies. Analysing diversity-related disclosures in annual and sustainability reports, we find that the NZX listed companies predominantly relate diversity only to board gender diversity. Deep diversity elements at all organisational levels, however, do not receive much attention, with a few exceptions. Our results highlight that female representation on organisational boards has a positive impact on overall organisational gender and other diversity aspects and vice versa. The results of an emphasis on the totality of diversity have important implications for boards of directors, corporate managers and regulators interested in improving the corporate governance and diversity practices in New Zealand organisations.

Item Details

Item Type:Refereed Article
Keywords:diversity in totality, gender mainstreaming, inclusion, New Zealand, NZX companies
Research Division:Commerce, Management, Tourism and Services
Research Group:Accounting, Auditing and Accountability
Research Field:Sustainability Accounting and Reporting
Objective Division:Environment
Objective Group:Environmental and Natural Resource Evaluation
Objective Field:Sustainability Indicators
UTAS Author:Mansi, M (Dr Mansi Mansi)
ID Code:133707
Year Published:2019
Deposited By:TSBE
Deposited On:2019-07-08
Last Modified:2019-07-08
Downloads:0

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