Article 1, Volume 8 Issue 1

DAX Companies in 2019, Financial Performance and Their Women Quota on Supervisory and Management Boards

Author

Bettina Binder – (Hochschule Pforzheim)

Received September 27, 2021; accepted November 29, 2021.

Abstract

Before the Covid-19 pandemic in German 30-DAX companies the women quota in supervisory boards and management boards increased compared to previous years. The COVID-19 pandemic led to a decrease in women’s participation on the labour market, the working life of women being particularly affected. As of September 2020, the number of women in executive positions of the 30-DAX companies decreased, six women leaving the executive board in just one year (AllBright, 2020: 8). The present article investigates the situation of DAX companies with regard to their financial performance in 2019, their sectors of activity and women quota on their supervisory and management boards. It proposes the introduction of new key performance indicators (KPIs), such as the women process performance development (WPPD) index and it shows how such KPIs can be integrated in a company process in order to force a structural and systemic change.

Antes de la pandemia de COVID-19, en las empresas alemanas del 30-DAX la cuota de mujeres en los consejos de supervisión y los consejos de administración aumentó en comparación con años anteriores. La pandemia de COVID-19 provocó un descenso de la participación femenina en el mercado laboral, viéndose especialmente afectada la vida laboral de las mujeres. En septiembre de 2020, el número de mujeres en puestos ejecutivos de las 30 empresas del Dax disminuyó, y seis mujeres abandonaron el consejo de administración en tan solo un año (AllBright, 2020: 8). El presente artículo investiga la situación de las empresas del DAX en relación con sus resultados financieros en 2019, sus sectores de actividad y la cuota de mujeres en sus consejos de supervisión y dirección. Propone la introducción de nuevos indicadores clave de rendimiento (KPI), como el índice de desarrollo del rendimiento de los procesos femeninos (WPPD), y muestra cómo pueden integrarse dichos KPI en un proceso empresarial para forzar un cambio estructural y sistémico.

Citation

Binder, B. (2021). DAX Companies in 2019, Financial Performance and Their Women Quota on Supervisory and Management Boards. European Accounting and Management Review, 8(1), 1-21.

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