Resumen

VASQUEZ-TEJOS, Francisco Javier  y  PAPE-LARRE, Hernan Marcelo. GRI Reporting and Women’s Representation on Boards and in Executive Management: Effects on the Financial Performance of Chilean Companies. Espacios [online]. 2026, vol.47, n.1, pp.54-65.  Epub 28-Feb-2026. ISSN 0798-1015.  https://doi.org/10.48082/espacios-a26v47n01i05.

ABSTRACT The study assesses the relationship between sustainability (GRI100-400), gender equity, and financial performance in ten listed Chilean firms (2020-2023). Using panel regressions (fixed effects, random effects, and PCSE) on net margin, ROA, and ROE. We find a weak positive association of GRI200 with net margin and of female presence on boards with profitability; other indicators show heterogeneous effects by model and metric. We conclude by underscoring the relevance of inclusive, transparent corporate policies integrating economic, social, and environmental performance.

Palabras clave : chile; financial performance; gender; GRI indicators; sustainability.

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