Resumen

VERONA MARTEL, María Concepción  y  ESPINEL HERRERA, Melani. Discrimination based on sexual orientation: policy of Spanish companies. Trascender contab. gest. [online]. 2023, vol.8, n.22, pp.106-134.  Epub 26-Jun-2023. ISSN 2448-6388.  https://doi.org/10.36791/tcg.v8i22.199.

This paper analyzes the commitment of companies listed on the Spanish Stock Exchange ending 2017 with the non-discrimination of workers based on sexual orientation and the possible influence of women on the board of directors and in senior management in such decision. The results obtained indicate that 50.75 per cent of the total number of listed companies on the date of the study, have publicly declared such a commitment, as well as that the presence of women in senior management and of more than two female directors favourably influences this attitude of the company.

Palabras llave : Discrimination; LGBT+; companies.

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