TY  - BOOK
AU  - Lennart Prinz
PY  - 2026
CY  - Berlin, Germany
PB  - Peter Lang Verlag
SN  - 1868-7687
SN  - 9783631941072
TI  - Gender Diversity Disclosure Regulation
T2  - Empirical Evidence from Germany
DO  - 10.3726/b23078
UR  - https://www.peterlang.com/document/1585011
N2  - Regulators increasingly use gender diversity disclosure regulations (GDDR) to promote female representation in corporate leadership positions through public pressure. Despite their far-reaching impact on corporate personnel decisions, evidence on efficacy of GDDR is limited. This study examines the disclosure practice and the development of gender diversity across management levels, the determinants of GDDR efficacy, and potentially unintended consequences of GDDR. The results show an overall increase in female leadership among companies affected by GDDR. Furthermore, the findings indicate that different determinants (e.g., public pressure) are associated with the efficacy of GDDR. Moreover, greater supervisory board gender diversity correlates with lower financial reporting quality in specific contexts under certain contextual factors. The empirical findings offer valuable implications for regulators, auditors, enforcement institutions as well as for users of gender diversity reports.
KW  - Public pressure, Nudging, Public policy, Accounting for transparency, Targeted transparency, Disclosure, Gender diversity, GDDR
LA  - English
ER  -