Determinants of CSR disclosure in Mexico

Arena, Claudia; Petrides, Yanira; Vourvachis, Petros

doi:10.1504/ijbaaf.2020.107943

Cited by 8 publications

(17 citation statements)

References 90 publications

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“…Neo-institutional theory has been used in five studies to explain that by integrating established institutional norms, guidelines, principles and practices into organizational processes, legitimacy can be accomplished (Gerged et al, 2021;Sekhon and Kathuria, 2020).The efficiency perspective of neo-institutional theory suggests that organizations comply with coercive, normative and mimetic pressures not only to improve their image/ reputation, but also to gain competitive advantage, including securing access to crucial resources and commitment to the society (Alshbili and Elamer, 2020;Shahab and Ye, 2018).Such commitment may also enhance corporate efficiency by diminishing information asymmetry between stakeholders (Kilincarshan et al, 2020). Signaling theory was applied three times and argues that businesses with high rates of CVD aim to reduce information asymmetries and signal the efficiency and actual level of the corporate by supplying more data to entities lacking information and implies that wellperforming corporations also use additional details as a signaling mechanism on the markets (Leung and Snell, 2021;Charumathi and Ramesh, 2020;Arena et al, 2020). The other theories have been used one time only in the resource dependence theory, political economy theory and impression management theory.…”

Section: Impression Management Theorymentioning

confidence: 99%

“…Also, some issues have to lack theoretical support from the commonly used theories such as agency theory, legitimacy theory and stakeholder's theory (Nuskiya et al, 2021;Garanina and Aray, 2021;Jeriji and Louhichi, 2021;El Gammal et al, 2020). Taking reviewed literature, the researchers believe that more work is required to discover theories that have been used in a limited study such as signaling, resource dependence, political economy and impression management theories (Khan et al, 2021;Arena et al, 2020;Morales-Raya et al, 2019;Agyei and Yankey, 2019).…”

Section: Impression Management Theorymentioning

confidence: 99%

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Theories applied in corporate voluntary disclosure: a literature review

Rouf

Siddique

2022

JEPP

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PurposeThis paper attempts to review the corporate voluntary disclosure (CVD) from the theoretical perspective as well as propose a conceptual framework.Design/methodology/approachThe researchers use structural literature review technique. The sample literature consisting of 55 articles was extracted from the Scopus database over the period of 2017–2021.FindingsThe literature observes that the legitimacy, agency and stakeholder theories are most applied in CVD related studies than the other theories. It is also revealed that researchers need to concentrate more studies on those theories of CVD that have been applied in a limited study such as neo-institutional, signaling, resource dependence, political economy and impression management theories.Practical implicationsThe findings can help the understanding of parties such as practitioners', regulators and potential investors of the theories in CVD from a combined and comprehensive view.Social implicationsThe results of the study offer new insights into the potential impact of organizational level and country level theories in CVD from different perspectives of developed and developing countries.Originality/valueThis study delivers an inclusive literature review of the current study approach on the theories of CVD and highlights some stimulating guidelines for future study.

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Section: Impression Management Theorymentioning

confidence: 99%

Section: Impression Management Theorymentioning

confidence: 99%

Theories applied in corporate voluntary disclosure: a literature review

Rouf

Siddique

2022

JEPP

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“…Problems and Perspectives in Management, Volume 19, Issue 4, 2021 http://dx.doi.org/10.21511/ppm.19 (4).2021.10 ral logarithm 2.120) vacillating from a minimum of 3 (1.099) to a maximum of 17 persons (2.833). On average board includes approximately 1/3 of independent directors with the highest percent on this indicator -80% of board independence.…”

Section: Author Contributionsmentioning

confidence: 99%

“…http://dx.doi.org/10.21511/ppm.19(4).2021.10 nicate with each other clearly and reach a consensus that builds on the directors' different points of view"(Guest, 2009, p. 387). Finally, the large board is much more likely to have director free-riding problem, as it is more plausible that some direc-tors will play a purely symbolic role(Guest, 2009;Tibiletti et al, 2021).Board independence is another corporate governance attribute that affects SRC.…”

mentioning

confidence: 99%

“…Finally, the large board is much more likely to have director free-riding problem, as it is more plausible that some direc-tors will play a purely symbolic role(Guest, 2009;Tibiletti et al, 2021).Board independence is another corporate governance attribute that affects SRC. Independent http://dx.doi.org/10.21511/ppm.19(4).2021.10 er-oriented(Hussain et al, 2018;Kılıç et al, 2021). Secondly, to fend off any stains to their reputation, independent directors are more likely to respect the company's stakeholder obligations(Mallin & Michelon, 2011) and thus they, as a rule, are more preferential toward the sustainability reporting as the growing chorus of stakeholders demanding it(Kılıç et al, 2021;Younas et al, 2019).…”

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confidence: 99%

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Do sustainability reporting conduct and corporate governance attributes relate? Empirical evidence from China

Pasko

Zhang²,

Tuzhyk

et al. 2021

Problems and Perspectives in Management

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Adopting agency and stakeholders theories, this study aims to investigate the relationship between corporate governance attributes (board size, board independence, female directors, and CEO duality) and sustainability reporting conduct in China. The empirical analysis is based on a sample of 10,330 firm-year observations of Chinese listed companies over the period from 2015 to 2018. Data are supplied by WIND and CSMAR databases, whilst regression analysis is applied to test the hypotheses. Results indicate that board size and board independence were found to be positively associated with the sustainability reporting conduct, while female directors and CEO duality both do not have a significant effect on sustainability reporting conduct in the Chinese institutional settings. This paper advances on arguments of the agency and stakeholders theories with these findings. The larger and more independent board facilitates better monitoring of the managers, what leads to decision-making based on a more appreciation of stakeholders’ perspectives. The study is premised on the presence/absence of sustainability reporting, and it does not take into consideration the quality aspect, which can result in erroneous interpretation. The results should not be generalized as the sample was based on China’s companies for 2015–2018. This study has policy implications for managers and policymakers alike concerning designing board composition conducive to sustainability reporting conduct.

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Does board diversity encourage an environmental policy focused on resource use, emission reduction and innovation? The case of companies in Latin America

Abreu

Soares

Daniel‐Vasconcelos

et al. 2022

Corp Soc Responsibility Env

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This study aims to identify the effect of board diversity on environmental policy in Latin American companies. This research focuses on 11 industrial sectors in Brazil, Mexico, and Chile that took into consideration a broader extension of environmental policy, involving practices regarding resource use, emissions reduction, and innovation. Drawing on corporate governance (CG) and corporate social responsibility (CSR) relationships, a regression analysis was conducted with 1214 firm-year observations from 181 companies. Our results indicate that the predominantly weak CG in Latin America might favour the use of manipulative environmental policy decisions. Board diversity does not have a relevant influence on CSR activities, as environmental issues are only taken into account so far as the cost of natural resources, while issues such as environmental innovation and reducing emission are not part of the agenda.In Brazil and Chile, independent directors have no significant effect on environmental policy decisions, while in Mexico, a less independent board grants managers greater discretion to establish an environmental policy, whereas in all three countries, board gender diversity has no significant effect. The theoretical insights drawn from this study reinforce that board composition, as an internal CG mechanism, is insufficient to overcome the institutional voids and give protagonist to sustainability issues in Latin America, reiterating the need for more robust CG mechanisms to coerce CSR.

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Determinants of CSR disclosure in Mexico

Cited by 8 publications

References 90 publications

Theories applied in corporate voluntary disclosure: a literature review

Theories applied in corporate voluntary disclosure: a literature review

Do sustainability reporting conduct and corporate governance attributes relate? Empirical evidence from China

Does board diversity encourage an environmental policy focused on resource use, emission reduction and innovation? The case of companies in Latin America

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