Ekonomska misao i praksa, , 2026.
Izvorni znanstveni članak
https://doi.org/10.17818/EMIP/2026/39
FEMALE ENTREPRENEURSHIP AND STARTUP PERFORMANCE ACROSS 56 ECONOMIES: A SUSTAINABILITY ACCOUNTING PERSPECTIVE
Maria Kalogera
; Sveučilište u Patrasu, Odjel za poslovnu administraciju, Grčka
*
Ioannis Ch. Lampropoulos
; Sveučilište u Patrasu, Odjel za poslovnu administraciju, Grčka
Elen P. Paraschi
; Sveučilište u Patrasu, Odjel za turistički menadžment, Grčka
Nikolaos Georgopoulos
; Europsko sveučilište na Cipru, Odjel za društvene i bihevioralne znanosti, Cipar
* Dopisni autor.
Sažetak
Gender equality indicators in ESG reporting, particularly GRI 405 and ESRS S1, often use aggregate female entrepreneurship participation ratios as proxies for productive gender equality, although this assumption has limited cross-national empirical support. This study examines whether the Female/Male Total Early-Stage Entrepreneurial Activity (TEA) Ratio predicts export intensity and expected job creation growth among early-stage firms across 56 economies from 2009 to 2020. Using system GMM estimation on an unbalanced GEM panel, the results show a significant negative association between the Female/Male TEA Ratio and both performance outcomes in the full sample and in developed economies. In emerging economies, the association is weaker and becomes positive, consistent with the opportunity–necessity distinction in entrepreneurship theory. To the authors’ knowledge, this is the first cross-national panel study to test this relationship empirically, providing evidence for context-sensitive gender KPIs under GRI 405, CSRD, and ESRS S1.
Ključne riječi
Female/Male TEA Ratio; women's entrepreneurship; gender equality indicators; sustainability accounting; legitimacy theory; export intensity
Hrčak ID:
350670
URI
Datum izdavanja:
7.9.2026.
Posjeta: 0 *