The Influence of the Characteristics of the National Business System in the Disclosure of Gender-Related Corporate Social Responsibility Practices

Abstract

We analysed the influence of the characteristics of national business systems on the disclosure of gender-related corporate social responsibility practices by 150 companies in Latin America that signed the Declaration of Support for Women's Empowerment Principles. The highest level of disclosure was related to the establishment of high-level corporate leadership for gender equality. Results show that the country's level of "concentration of power" and "individualism", and the "orientation towards femininity" have a negative influence on the disclosure of gender-related practices; in addition, the country's level of "economic development" and the "pressure of unions" exert a positive influence. The results highlight the important role that some national and local institutions play in the women's empowerment, leading companies to report information on adopted practices. The study innovates and contributes by introducing the explanation of gender-related social disclosure with the national business system approach in Latin America.

Strategic and Operational Levels of CSR Marketing Communication for Sustainable Orientation of a Company: A Case Study from Bangladesh

“…It is also worth paying attention to the aspect of women's empowerment, which has recently been studied from various points of view. For example, the results highlight the important role played by some national and local institutions in women's empowerment [79] The results of our research have enhanced the understanding of issues of integration of CSR marketing communication at both the strategic and operational levels. The study of Aarong as an example of a truly sustainable company, both in its social [80] and environmental [81] meaning, demonstrated how to develop integrative strategic and operational communication by fusing both commercial and non-profit activities.…”

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

“…The results found by Williams (1999) and Oliveira et al (2018) suggest that the cultural and political dimension of a country influences the disclosure of corporate social responsibility. Factors such as history, geography, political and legal system explain the differences in disclosure between the United States and Canada (Buhr & Freedman, 2001).…”

“…Institutional factors, such as the national culture of China, India, Malaysia and the UK, influence sustainability reporting (Adnanet al, 2018). Oliveira et al (2018) analyzes disclosure from the countries' National Business System. In this context, the hypotheses tested for the institutional environment are presented.…”

Corporate Social Responsibility Performance, Disclosure and Assurance: Introduction to the Special Issue of Administrative Sciences

“…Focusing on the second topic of the special issue, the three papers by Oliveira et al (2018), Bansal et al (2018) and García-Meca et al (2018) focused on examining the determinants of CSR disclosure, accounting for firm, industry, ownership and national-level. Oliveira et al (2018) analyzed the influence of the characteristics of national business systems on the disclosure of gender-related corporate social responsibility practices by 150 companies in Latin America that signed the Declaration of Support for Women's Empowerment Principles. The highest level of disclosure was related to the establishment of high-level corporate leadership for gender equality.…”

“…Thus, the primary objective of their study was the usefulness of these data as an essential tool for politicians and public managers in the decision-making processes, facilitating the design of more effective policies through knowledge of main concerns and expectations of the countries that lead to a greater CSR commitment. Oliveira et al (2018) justified their study by the importance of the subject-of promoting gender equity and empowering women at the local, regional and international levels. It is hoped that the knowledge of disclosure about gender issues by Latin American companies may bring new ideas that reflect the influence of political, economic, financial, educational and cultural differences in the countries.…”