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By studying female directors and their typology, this paper contributes to the empirical evidence relating to board gender diversity and the disclosure of corporate social responsibility (CSR) information. An ordered random effect probit model was applied to a panel of Spanish non‐financial and non‐insurance listed firms over the 2009–2013 period. The analyses revealed that a higher percentage of women in boardrooms and in groups of outside and independent directors imply better CSR disclosure. These results hold for corporations with a critical mass of three women on the board and among outside directors.

This paper extends research on how the background of independent directors may affect the way in which their companies disclose information about corporate social responsibility (CSR). Using a sample of 83 Spanish-listed firms over the period 2009-2014, the findings of a random effects probit model suggest that, in addition to board independence, having independent directors with political backgrounds and diverse education has a positive impact on their firm's probability of issuing a CSR report following the standards of the Global Reporting Initiative.

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