Cultura organizacional, diversidade de gênero e suas influências na qualidade da informação divulgada nos relatórios de sustentabilidade.

Abstract

This dissertation investigated the influence of organizational culture and gender diversity on the quality of information disclosed in the sustainability reports of Brazilian companies listed on the Brasil, Bolsa e Balcão (B3) stock exchange between 2012 and 2024. The study was based on the theoretical frameworks of organizational culture, using Cameron and Quinn's (2006) Competing Values Framework (CVF) model to classify cultures into clan, hierarchy, adhocracy, and market, as well as the intersectional perspective of gender diversity. The methodology adopted was quantitative and descriptive in nature, with analysis of secondary data from 793 sustainability reports. The quality of the reports was assessed using a checklist adapted from Hąbek and Wolniak (2016) and Duda (2024), considering the dimensions of relevance and credibility. Organizational culture was measured by financial proxies, and gender diversity by the proportion of women on the board of directors. The results demonstrated that gender diversity positively and significantly influences the quality of information disclosed, corroborating hypothesis H2 (β = 0.4476; p < 1% in the relevance model; β = 0.3412; p < 10% in the credibility model; β = 0.7889; p < 1% in the total quality model). Conversely, the dimensions of organizational culture did not show statistical significance in the tested models, not corroborating hypothesis H1. The control variables company size, leverage, and CEO duality proved to be relevant determinants for the quality of the reports. This study contributes to the literature by integrating organizational and social variables in the Brazilian context, offers insights for managers and public policy makers, and aligns with Sustainable Development Goals (SDGs) 5 and 10, reinforcing the role of organizations in promoting sustainable and inclusive practices.