WPPM Index Reporting – How can the key figure of women's quota be appropriately integrated into a reporting system?
Author
Bettina Binder – (Hochschule Pforzheim)
Received October 31, 2023; accepted June 13, 2024.
Abstract
While women in particular were employed less or not at all in the companies during the Corona crisis period and were unable to participate in the labour market, the number of women in the 40 DAX companies has currently increased again, so that their participation in management and supervisory boards has also increased. In order to ensure better measurability, relevant key figures must be developed that can better reflect the development of women in companies.
After the Corona crisis period, management reporting is being re-established in many companies. Innovative key figures are coming into the focus of management and are additionally reported to the individual management levels in favour of traditional key figures. This means that qualitative indicators such as the gender quota and the Women Process Performance Measurement Index (WPPM Index) can ideally be included in management reporting. The following article shows what such a report could look like.
Mientras que durante el periodo de la crisis Corona las mujeres en particular tenían menos o ningún empleo en las empresas y no podían participar en el mercado laboral, en la actualidad el número de mujeres en las 40 empresas del DAX ha vuelto a aumentar, de modo que también ha aumentado su participación en los consejos de administración y supervisión. Para garantizar una mejor mensurabilidad, deben desarrollarse cifras clave relevantes que puedan reflejar mejor la evolución de las mujeres en las empresas.
Tras el periodo de crisis de Corona, en muchas empresas se está restableciendo la presentación de informes de gestión. Las cifras clave innovadoras están entrando en el punto de mira de la dirección y se comunican adicionalmente a los niveles de gestión individuales en favor de las cifras clave tradicionales. Esto significa que indicadores cualitativos como la cuota de género y el Índice de Medición del Rendimiento de los Procesos de las Mujeres (Índice WPPM) pueden incluirse idealmente en los informes de gestión. El siguiente artículo muestra cómo podría ser un informe de este tipo.
Citation
Binder, B. (2024). WPPM Index Reporting – How can the key figure of women’s quota be appropriately integrated into a reporting system?. European Accounting and Management Review, 10(1), 26-42.
Statistics
Figures
Keywords
- Women on supervisory boards
- Women on management boards
- Key performance indicators
- Gender quota
- Women Process Performance Measurement Index
- Management reporting
Palabras clave
- Mujeres en consejos de supervisión
- Mujeres en consejos de dirección
- Indicadores clave de rendimiento
- Cuota de género
- Índice de Medición del Rendimiento de los Procesos Femeninos
- Informes de gestión
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