Proceedings of the 8th International Conference on Advanced Research in Management, Business and Finance
Year: 2024
DOI:
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Shaping ESG Priorities: How Gender, Age, and Experience Influence Leaders
Gamarra Pilar, Girotto Michele
ABSTRACT:
This study analyzes the importance of ESG (environmental, social, and governance) factors among business leaders in Spain, paying special attention to the moderating role of gender, age, and work experience. The results indicate that the social dimension is the most prioritized, although there are significant differences depending on experience. Leaders with less than 10 years of experience focus more on social issues such as diversity and employee well-being. Leaders with 11-20 years of experience pay more attention to governance issues, such as executive compensation and shareholder rights. Leaders with more than 20 years of experience show greater concern for environmental issues and are the ones who integrate ESG factors the most into decision-making. Female leaders exhibit greater sensitivity to ESG issues than their male counterparts, and leaders over 50 years old focus more on governance, while those under 40 are more concerned about social challenges. In summary, demographic factors influence how leaders approach sustainability and corporate responsibility.
keywords: ESG, Spain, Social focus, Gender, Age, Tenure, Leadership