Gender disclosure: The impact of peer behaviour and the firm's equality policies

Gender equality is the future towards which society and companies have to move, it thus essential know what efforts organisations are making. In this paper, we analyse transparency of multinationals in matters gender, accordance with requirements determined by global reporting initiative (GRI) United Nations (UN). The results suggest that higher levels gender support decision report all GRI+UN indicators, a has been maintained over time not moderated peer disclosure. This behaviour facilitates inclusion different reputation lists as consequence greater commitment equality, although these rankings also assess completeness information when considering disclosure indicators. effect differs according practices firms.