Determinants of the Corporate Decision to Disclose Social
Information

Belkaoui, Ahmed; Karpik, Philip G.

doi:10.1108/09513578910132240

Cited by 504 publications

(486 citation statements)

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“…Nevertheless, increased profitability can have a direct effect on the extent of environmental and social disclosure. Supporting arguments for this claim point out that a profitable organization is more exposed to social pressures (Ng and Koh, 1994), and is most likely managed by skilled and insightful executives who can potentially foresee the benefits of social responsiveness (Alexander and Buchholz, 1978;Belkaoui and Karpik, 1989), but mostly that it has the available economic resources to engage in NFD (Cowen et al, 1987;Hackston and Milne, 1996;Roberts, 1992). Thus, the following hypothesis is postulated: H 3 .…”

Section: A Skouloudis Et Al / Journal Of Cleaner Production XXX (20mentioning

confidence: 99%

“…It is likely that an association exists between corporate size and the extent to which corporations disclose information (Adams et al, 1998;Belkaoui and Karpik, 1989;Cowen et al, 1987;Hackston and Milne, 1996;Neu et al, 1998;Patten, 1991;Trotman and Bradley, 1981). Larger organizations' characteristics include high public visibility and significant social and environmental impacts (Cowen et al, 1987).…”

Section: Hypotheses Developmentmentioning

confidence: 99%

“…Belkaoui and Karpik, 1989;Cowen et al, 1987;Ismail and Chandler, 2005;Patten, 1991;Purushothaman et al, 2000;Roberts, 1992;Ullman, 1985). Nevertheless, increased profitability can have a direct effect on the extent of environmental and social disclosure.…”

Section: A Skouloudis Et Al / Journal Of Cleaner Production XXX (20mentioning

confidence: 99%

“…Company size is measured by the number of employees and turnover (Belkaoui and Karpik, 1989;Meek et al, 1995;Prencipe, 2004;Roberts, 1992;Trotman and Bradley, 1981).…”

Section: Independent Variablesmentioning

confidence: 99%

See 3 more Smart Citations

Trends and determinants of corporate non-financial disclosure in Greece

Skouloudis

Jones

Malesios

et al. 2014

Journal of Cleaner Production

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Section: A Skouloudis Et Al / Journal Of Cleaner Production XXX (20mentioning

confidence: 99%

Section: Hypotheses Developmentmentioning

confidence: 99%

Section: A Skouloudis Et Al / Journal Of Cleaner Production XXX (20mentioning

confidence: 99%

“…Company size is measured by the number of employees and turnover (Belkaoui and Karpik, 1989;Meek et al, 1995;Prencipe, 2004;Roberts, 1992;Trotman and Bradley, 1981).…”

Section: Independent Variablesmentioning

confidence: 99%

See 2 more Smart Citations

Trends and determinants of corporate non-financial disclosure in Greece

Skouloudis

Jones

Malesios

et al. 2014

Journal of Cleaner Production

View full text Add to dashboard Cite

“…This is generally perceived as a mechanism to secure CSR reports' credibility (Fernández, Romero, & Ruiz, 2014;Simnett, Vanstraelen, & Chua, 2009) and quality Perego & Kolk, 2012 (Clarkson, Overell, & Chapple, 2011;Fernández et al, 2012). Normally, company size is significantly and positively associated with the level of voluntary disclosure (Belkaoui & Karpik, 1989;Hackston & Milne, 1996). More recently, several researchers have confirmed that a firm's size can play a relevant role in its CSR disclosure (Michelon & Parbonetti, 2012;Michelon et al, 2015;Rodríguez et al, 2014).…”

Section: Csr Disclosurementioning

confidence: 86%

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

Rodríguez

Escobar‐Pérez

2016

Rev. adm. empres.

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DOES THE INSTITUTIONAL ENVIRONMENT AFFECT CSR DISCLOSURE? THE ROLE OF GOVERNANCE Há Influência do ambiente institucional nas práticas de divulgação de RSC? O papel da governança ¿El entorno institucional influye en las prácticas de revelación de información de la RSC? El papel del Gobierno Corporativo ABSTRACTThe aim of this article is to analyze whether the institutional environment has a direct effect on Corporate Social Responsibility (CSR) reporting practices or if this effect is explained by the influence of the institutional environment on Corporate Governance (CG) mechanisms. To conduct our study, we focused on two countries that reflect different types of institutional environment: relation-based (Brazil) and rule-based (Spain). Based on our results, we can affirm that the institutional environment influences CG mechanisms (Board Size and Reference Shareholder) as well as companies' CSR disclosure. Additionally, the CG mechanisms affected by the institutional environment also help to explain differences in CSR reporting practices. As relation-based societies evolve into rules-based environments, the information disclosed about CSR becomes more complex due to a strengthening of CG mechanisms.KEYWORDS | Corporate governance, disclosure, corporate social responsibility, institutional environment, ownership structure. It is theoretically consistent with Institutional Theory to affirm that organizations adapt their structures and policies to institutional norms (Dimaggio & Powell, 1983) in order to survive in the market. RESUMOHowever, research on the effects of the institutional environment can be complex due to the significant difficulty to isolate variables and distinguish those effects from the impact the institutional environment has on other internal-context variables (Adams, 2002).In this perspective, we should consider that this institutionalization process also affects Corporate Governance In our study, we used measures that reflect the complexity of companies' CSR reporting. We used an index intended to reflect CSR reporting practices; we considered also the actions taken to increase the credibility and quality of such disclosures (Amran, Lee, & Devi, 2014;Boiral, 2013); the extent to which the disclosed information followed the Global Reporting Initiatives (GRI) guidelines; whether such adequacy was subject to external checking; and, finally, whether the information had been assured. With regard to CG mechanisms, we focused on the ones indicated by the literature as having an influence on CSR reporting practices: Board Size, Board Independence, Board Activity, CSR Committee, and Reference Shareholder.Considering our results, we can affirm that the institutional environment has a strong influence on the complexity of the CSR reporting practices as well as on two of the CG mechanisms analyzed:Board size and the presence of a Reference Shareholder. Moreover, these two CG characteristics are the ones that significantly affect CSR disclosure. When CG variables are introduced in the analysis, the instit...

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The relationship between environmental disclosures and financial performance: an empirical study of US firms

Stanwick

2000

Eco-Mgmt. Aud.

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Determinants of the Corporate Decision to Disclose Social Information

Cited by 504 publications

References 0 publications

Trends and determinants of corporate non-financial disclosure in Greece

Trends and determinants of corporate non-financial disclosure in Greece

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

The relationship between environmental disclosures and financial performance: an empirical study of US firms

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