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Aaron Dhir, Associate Professor, Osgoode Hall Law School of
Under recent revisions to U.S. securities law, publicly-traded firms are required by the Securities and Exchange Commission (SEC) to report on whether they consider diversity in their board nomination process. Using qualitative–quantitative content analysis, Dhir examines the S & P 100’s disclosures under the first two years of the new SEC rule. He explores how firms conceptualize and articulate their understanding of “diversity”, a term left undefined by the SEC (e.g. what meanings, principles, values, modes of discourse etc. emerge from the narrative data)? Dhir also empirically map particular thematic occurrences (e.g. what percentage of firms define diversity with reference to socio-demographic characteristics, such as gender and race?) Finally, he considers the regulatory reaction (i.e. how has the SEC responded to the corporate disclosures and what do its observations reveal about its approach to diversity and the rule’s application)?
Lunch will be provided. An RSVP is not required as this is an open event.