The influence of culture and corporate governance on corporate social responsibility disclosure: A cross country analysis

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dc.contributor.author Mohamed Adnan, S en
dc.contributor.author Hay, David en
dc.contributor.author van Staden, CJ en
dc.date.accessioned 2019-03-13T00:31:10Z en
dc.date.issued 2018-10-10 en
dc.identifier.issn 0959-6526 en
dc.identifier.uri http://hdl.handle.net/2292/45955 en
dc.description.abstract We investigate the effects of national culture and corporate governance on corporate social responsibility reporting and the extent to which corporate governance has a moderating effect on the cultural influences on corporate social responsibility reporting. A total of 403 annual reports, corporate websites and corporate sustainability stand-alone reports pertaining to 203 companies in China, Malaysia, India and the United Kingdom were evaluated. Corporate social responsibility reporting is more prevalent in companies in countries in which the society is individualistic and also in societies where there is low power distance. Corporate social responsibility reporting is enhanced by corporate governance in the form of social responsibility board committees, while government ownership influences the reporting quality of corporate social responsibility reporting. Corporate governance moderates some of the detrimental cultural influences on corporate social responsibility reporting. These findings have implications for the development of guidelines for corporate social responsibility and sustainability reporting across countries. A further contribution is to show that national culture is associated with resistance to reporting corporate social responsibility, but that corporate governance can help to mitigate the influence of national culture. en
dc.relation.ispartofseries Journal of Cleaner Production en
dc.rights Items in ResearchSpace are protected by copyright, with all rights reserved, unless otherwise indicated. Previously published items are made available in accordance with the copyright policy of the publisher. en
dc.rights.uri https://researchspace.auckland.ac.nz/docs/uoa-docs/rights.htm en
dc.title The influence of culture and corporate governance on corporate social responsibility disclosure: A cross country analysis en
dc.type Journal Article en
dc.identifier.doi 10.1016/j.jclepro.2018.07.057 en
pubs.begin-page 820 en
pubs.volume 198 en
dc.rights.holder Copyright: The author en
pubs.end-page 832 en
dc.rights.accessrights http://purl.org/eprint/accessRights/RestrictedAccess en
pubs.subtype Article en
pubs.elements-id 748024 en
pubs.org-id Business and Economics en
pubs.org-id Accounting and Finance en
dc.identifier.eissn 1879-1786 en
pubs.record-created-at-source-date 2018-07-19 en
pubs.online-publication-date 2018-07-07 en


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