Abstract

VERONA MARTEL, María Concepción  and  LOPEZ DAVILA, Silvia. Women on the board of directors and senior management and the company's refusal to discriminate due to religious beliefs. Trascender contab. gest. [online]. 2021, vol.6, n.17, pp.2-26.  Epub Nov 22, 2021. ISSN 2448-6388.  https://doi.org/10.36791/tcg.v0i17.99.

The aim of this paper is to analyze the relationship between the female presence in the highest administrative and management bodies of the company and the including in its ethical code of not discriminating against workers because of their religion.

The results indicate that: a) from 2013 to 2017 there has been an increase in companies with an ethical code, but a decrease in the codes in which the rejection of this kind of discrimination is stated; b) the presence of more than two women on the board of directors influences the company decision to include this form of discrimination when its code of conduct is designed, but only in 2015 and 2017; and, c) regarding the presence of women in senior management, this result has only been achieved for 2015, highlighting that there are more women on the board than in senior management during the years studied (2013, 2015 and 2017).

Keywords : discrimination; religion; women; management; directors.