Does the Institutional Environment Affect CSR Disclosure? The Role of Governance

Rodríguez, María del Mar Miras; Escobar‐Pérez, Bernabé

doi:10.1590/s0034-759020160606

Cited by 10 publications

(8 citation statements)

References 70 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…Similarly, Ferri (2017) found that the institutional environment affects disclosure practices in Brazil, Italy and the United States. Rodríguez and Pérez (2016) state that the institutional environment has a strong influence on disclosure practices in Brazil and Spain. Institutional factors, such as the national culture of China, India, Malaysia and the UK, influence sustainability reporting (Adnanet al, 2018).…”

Section: Institutional Environment and Social Disclosurementioning

confidence: 99%

Relations between institutional environment and level of social disclosure in the banking sector: evidence from Latin America

et al. 2020

View full text Add to dashboard Cite

The companies seek to legitimize their activities in corporate social responsibility through the dissemination of sustainability reports. The present study aims to verify the existence of relations between the institutional environment and the social disclosure of the Latin American banks listed in Forbes Global 2000, between 2015 and 2017. For this purpose, we analyzed 26 social indicators of the Global Reporting Initiative (GRI) to characterize social disclosure. The institutional environment was characterized by six indicators of the World Economic Forum. In order to relate the dependent variable to the independent variables, four hypotheses were formulated, which were tested using statistical techniques. Evidence obtained in the research indicates that there is a positive relationship between the institutional environment and social disclosure. The results show that the higher the firm's profitability and its age, the higher the level of disclosure. We conclude that the results of the research corroborate previous findings.

show abstract

Section: Institutional Environment and Social Disclosurementioning

confidence: 99%

Relations between institutional environment and level of social disclosure in the banking sector: evidence from Latin America

et al. 2020

View full text Add to dashboard Cite

show abstract

“…Following this suggestion, some authors have shown how the differences concerning CSR implementation and performance among organizations from different institutional settings can be explained in terms of the differences in the rules, norms, values, routines, and responsibilities expected [40]. Likewise, CG mechanisms are determined by the institutional environment in which each company has developed its activities [19,30]. Jain and Jamali [20] distinguished between formal and informal institutional mechanisms.…”

Section: Institutional-level Cg Mechanismsmentioning

confidence: 99%

“…In accordance with the objectives proposed, we used ordinal regression models instead of other more complex statistical models due to (1) the low number of hypotheses and (2) the lack of variables that require more than one measure to be evaluated. In addition, multiple linear regression models have been frequently used to investigate the link between explanatory variables and CSR reporting [11,26,30,70]. We used Stata, version 12.0 for statistics.…”

Section: Regression Model Proposedmentioning

confidence: 99%

“…faced by companies as a consequence of the context in which they operate is revealed to be a key variable which allows a better understanding of their CSR reporting practices. In fact, most researchers recommend studying such variables by centering on a group of countries with similarities due to the difficulty of isolating or controlling their effects [23,30].…”

Section: Introductionmentioning

confidence: 99%

See 1 more Smart Citation

Which Corporate Governance Mechanisms Drive CSR Disclosure Practices in Emerging Countries?

2018

View full text Add to dashboard Cite

Although several studies have analyzed the role that specific corporate governance mechanisms have on Corporate Social Responsibility (CSR) reporting practices, their findings have not been conclusive and the evidence from developing countries is scarce. The theoretical support for this relationship in the previous literature is found in Stakeholder, Agency, Legitimacy, and Good Management theories. Undoubtedly, as the institutional environment has an important impact on CSR reporting practices, it would be relevant for this field of research to analyze this relationship in companies from emerging countries. It is suggested for the sake of convenience to consider different levels of corporate governance mechanisms together due to the high interdependence among them. Consequently, the aim of this paper is to analyze whether different levels of corporate governance mechanisms (at the institutional, group, and firm level) are determinant factors of the CSR reporting practices in BRICS countries (Brazil, Russia, India, China, and South Africa). The final sample was composed of 281 companies. On the basis of our results, we conclude that institutional corporate governance mechanisms influence the company’s CSR reporting strategy and that both CSR disclosure practices analyzed are affected by group-level corporate governance mechanisms in companies from family-based societies. Our findings support the appropriateness of separately analyzing this issue in emerging countries.

show abstract

“…denote that the existence of CSR committee is positively and significantly affect the degree of CSRD quality (Cucari et al, 2018;Rodríguez & Pérez, 2016;Fuente et al, 2017;Cuadrado-Ballesteros et al, 2015;Amran et al, 2014;García-Sánchez, & Martínez-Ferrero,2017;Jizi et al, 2014), CSRD quantity (Cuadrado-Ballesteros et al, 2015;Mahmood et al, 2018), and CSRP (Mallin & Michelon, 2011;Godos-Díez et al, 2018;Lin et al, 2015). García Martín and Herrero (2020)…”

Section: Ceo Dualitymentioning

confidence: 99%

The Impact of Audit Committee Characteristics on Corporate Social Responsibility Disclosure

Dwekat¹

View full text Add to dashboard Cite

This thesis fills the literature gap, adding novelties, and therefore, shedding light on inconclusive results in previous research concerning the effect of Audit Committee (AC) and board characteristics on Corporate Social Responsibility Disclosure (CSRD) in four interrelated articles. The first article (chapter 2) is the first study that presents a full picture of the board-CSR field by using a combination of two methodologies, bibliometric and social network analysis. Thus, it maps the knowledge of preceding works and suggests new avenues for future investigations to connect board characteristics, Corporate Social Responsibility Performance (CSRP), and CSRD. This article analysed 242 articles published on Web of Science database (WoS) journals . Depending on the same sampled articles used in the first article, the second article (chapter 3) reviewed the previous board-CSR literature by applying a content analysis method. By doing so, this article offers a novel picture of the most critical drivers of CSRP/CSRD and provide constructive suggestions to guide future research. The first and second articles' main results suggest that little research on the board and CSR field have studied other board variables such as AC characteristics. In addition to that, CSR strategies are forming from several combinations of the board attributes and consider one dimension to be insufficient to generate an effective strategy. In this context, it must be pointed out that there is more than one best possible characteristics combination to achieve higher levels of CSRD. Therefore, building on the first and second articles, the third article (chapter 4) fills the literature gap, adding novelties, showing evidence from the European context and, consequently, shedding light on inconclusive results in preceding literature concerning the effect of AC and board characteristics on CSRD by applying a novel research methodology (fuzzy-set Qualitative Comparative Analysis (fsQCA)). Furthermore, responding to the second article recommendations to further examine the link between board characteristics and the decisions to obtain Corporate Social Responsibility Assurance (CSRA) report, the fourth article (chapter 5) test the effect of AC attributes (namely AC financial expert, AC independence, AC meetings, and AC size) on the adoption of CSRA. The third article used a sample of the top 69 non-financial European companies (based on market capitalisation) for 2016-2018. In comparison, the fourth article used a sample of European companies listed on STOXX Europe 600 over 2011-2018. This broader sample has been selected to choose a larger number of CSRA observations during the study period. European firms were specifically chosen because they are considered leaders in obtaining CSRA reports.

show abstract

Does the Institutional Environment Affect CSR Disclosure? The Role of Governance

Cited by 10 publications

References 70 publications

Relations between institutional environment and level of social disclosure in the banking sector: evidence from Latin America

Relations between institutional environment and level of social disclosure in the banking sector: evidence from Latin America

Which Corporate Governance Mechanisms Drive CSR Disclosure Practices in Emerging Countries?

The Impact of Audit Committee Characteristics on Corporate Social Responsibility Disclosure

Contact Info

Product

Resources

About