Diversidade de gênero nos órgãos de governança e seu impacto no desempenho empresarial

Abstract

This paper aims to analyze the association between organizational performance and gender diversity in different management and governance bodies, represented by the Board of Directors, the Fiscal Council, and the Executive Board, which perform complementary functions in supervision, control, and strategic management of organizations. The relevance of the study lies in expanding the understanding of this relationship in areas still little explored by the literature, especially in the Brazilian context. The sample consists of 274 Brazilian companies/years in the period from 2023 to 2024. The study is a descriptive, quantitative, and inferential research, based on secondary data. For data analysis, statistical tests of mean and proportion differences were used to examine the presence of women in regular and alternate positions in the three governance bodies. The results show low female participation, with no statistically significant differences between the years analyzed. The t-tests indicate a male predominance in all bodies and positions, with emphasis on the Board of Directors (full members), which shows the greatest gender disparity, with an average difference of 4.028. Regarding the association between gender diversity and organizational performance, no statistical significance was found at the 5% level, suggesting that the presence of women, in isolation, does not influence business performance.