DOES THE INSTITUTIONAL ENVIRONMENT AFFECT CSR DISCLOSURE? THE ROLE OF GOVERNANCE
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| Format: | Artículo científico |
| Sprache: | en |
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Fundação Getulio Vargas
2016
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| author | MARÍA DEL MAR MIRAS RODRÍGUEZ |
| author_facet | MARÍA DEL MAR MIRAS RODRÍGUEZ |
| contents | DOES THE INSTITUTIONAL ENVIRONMENT AFFECT CSR DISCLOSURE? THE ROLE OF GOVERNANCE MARÍA DEL MAR MIRAS RODRÍGUEZ BERNABÉ ESCOBAR PÉREZ Administración y Contabilidad ment disclosure ownership structure Corporate governance institutional environ The aim of this article is to analyze whether the institutional environment has a direct effect on Corpo- rate 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. Additio- nally, 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 informa- tion disclosed about CSR becomes more complex due to a strengthening of CG mechanisms. 2016 artículo científico 0034-7590 https://www.redalyc.org/articulo.oa?id=155148577005 https://www.redalyc.org/journal/1551/155148577005/ https://www.redalyc.org/journal/1551/155148577005/html/ https://www.redalyc.org/journal/1551/155148577005/155148577005.epub https://www.redalyc.org/journal/1551/155148577005/movil en http://www.redalyc.org/revista.oa?id=1551 RAE - Revista de Administração de Empresas application/pdf Fundação Getulio Vargas RAE - Revista de Administração de Empresas (Brasil) Num.6 Vol.56 |
| format | Artículo científico |
| id | redalyc_155148577005 |
| institution | Redalyc |
| language | en |
| publishDate | 2016 |
| publisher | Fundação Getulio Vargas |
| spellingShingle | DOES THE INSTITUTIONAL ENVIRONMENT AFFECT CSR DISCLOSURE? THE ROLE OF GOVERNANCE MARÍA DEL MAR MIRAS RODRÍGUEZ Administración y Contabilidad ment disclosure ownership structure Corporate governance institutional environ DOES THE INSTITUTIONAL ENVIRONMENT AFFECT CSR DISCLOSURE? THE ROLE OF GOVERNANCE MARÍA DEL MAR MIRAS RODRÍGUEZ BERNABÉ ESCOBAR PÉREZ Administración y Contabilidad ment disclosure ownership structure Corporate governance institutional environ The aim of this article is to analyze whether the institutional environment has a direct effect on Corpo- rate 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. Additio- nally, 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 informa- tion disclosed about CSR becomes more complex due to a strengthening of CG mechanisms. 2016 artículo científico 0034-7590 https://www.redalyc.org/articulo.oa?id=155148577005 https://www.redalyc.org/journal/1551/155148577005/ https://www.redalyc.org/journal/1551/155148577005/html/ https://www.redalyc.org/journal/1551/155148577005/155148577005.epub https://www.redalyc.org/journal/1551/155148577005/movil en http://www.redalyc.org/revista.oa?id=1551 RAE - Revista de Administração de Empresas application/pdf Fundação Getulio Vargas RAE - Revista de Administração de Empresas (Brasil) Num.6 Vol.56 |
| title | DOES THE INSTITUTIONAL ENVIRONMENT AFFECT CSR DISCLOSURE? THE ROLE OF GOVERNANCE |
| topic | Administración y Contabilidad ment disclosure ownership structure Corporate governance institutional environ |
| url | https://www.redalyc.org/articulo.oa?id=155148577005 https://www.redalyc.org/journal/1551/155148577005/ https://www.redalyc.org/journal/1551/155148577005/html/ https://www.redalyc.org/journal/1551/155148577005/155148577005.epub https://www.redalyc.org/journal/1551/155148577005/movil |