Explaining the mutual relationship between board gender diversity and corporate social responsibility using the simultaneous equations system

One of the issues that have gained a lot of attention in recent years is the board gender diversity. Many researchers believe that gender diversity in the board reinforces corporate social responsibility and on the other hand, gender diversity is one of the signs and effects of corporate social responsibility in the board, so there is a mutual relationship between board gender diversity and corporate social responsibility that has not been noticed up to this time. Our study fills this gap in literature by using the Simultaneous equations system. We use data from 110 companies listed in the Tehran Stock Exchange during the 2012 to 2017 period. The results indicate that board gender diversity and corporate social responsibility have a positive and significant effect on each other. As a result, companies can improve their social responsibility by increasing gender diversity in the board, and on the other hand to prove their social responsibility, it is better to use women on the board

A framework for rating corporate social responsibility disclosure.

Corporate social responsibility (CSR) has become one of the standard business practices of our time. For companies, the overall aim is to achieve a positive impact on society as a whole while maximising the creation of shared value for the owners of the business, its employees, shareholders and stakeholders. Consequently, there has also been an increase in the number of social reporting requirements driven by regulatory bodies and stock exchanges around the world that have played a key role in advancing the field of corporate social reporting. The present study contributes to this field and by adopting Delphi method and identifying the dimensions, components and indicators of social responsibility disclosure, a framework for assessing CSR disclosure incorporating 3 dimensions, 22 components and 68 indicators was designed. Then, these dimensions, components and indicators were ranked by using expert’s views and the results show that the ratios of environmental, social and economic dimensions are 0.55, 0.35 and 0.1, respectively. Among the indicators, the measures taken to reduce greenhouse gas emissions, its technologies, and greenhouse gas elimination criteria with the ratio of 0.06 were considered as the most important indicator. Also, the review of CSR disclosure reports of 330 companies for year 1396 indicates that only 9 out of 68 indicators were disclosed by each of the companies on average, and in the total sample, the highest number of disclosures is related to economic indicators with 1632 cases followed by social indicators with 1490 cases and environmental indicators with only 360 cases, which represent 27.5%, 11.5%, and 7% of the disclosure cases, respectively. Meanwhile, the study shows that 85 of the 330 companies did not disclose any of the environmental indicators, which indicates that some companies still do not pay adequate attention to the most important aspect of social responsibility disclosure

Fashionable Shape Switching : Explorations in Outfit-centric Design

We present a design exercise illustrating how fashion practices and the fashion design process can be used to create new opportunities both in the mobile domain and in product design, as well as in wearable computing. We investigate the concept of outfit-centric design by extending the support for social and visual interaction with digital devices beyond the currently available shells and stickers, and drawing on the ways in which people vary their dress ensembles. We designed a set of mock-up samples in a local fashion style, as a first step in under-standing possible applications of the emerging technology of organic interfaces. Initial user feedback shows how fashion-conscious participants creatively experimented with the set’s variations of shape and color in outfits created from their personal wardrobes, which revealed the importance of the objects’ size and location on the body. It also points out that a lack of integration with the fashion system’s processes reduces the attractiveness of the samples