Board attributes and corporate social responsibility disclosure quality based on information typology

Dineshwar Ramdhony, Mohamed Omran, Khaled Hussainey

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Abstract

Purpose: This paper aims to answer whether board attributes affect corporate social responsibility disclosure quality (CSRDQ) and whether these findings are sensitive to CSRDQ measurement.

Design/methodology/approach: The authors use the content analysis method to measure CSRDQ in annual report narratives of 41 Mauritian-listed companies for 2008–2019. System-generalized method of moments is used to test research hypotheses.

Findings: The analysis shows that board attributes affect CSRDQ. It also shows that the impact of CSRDQ is sensitive to CSRDQ measurement.

Practical implications: This study informs stakeholders on the drivers of CSRDQ. Mauritius authorities could revise the corporate governance code to enhance CSRDQ, and the Stock Exchange of Mauritius could also provide regulations/guidance to listed companies to improve their CSRDQ.

Originality/value: This study brings new insights by viewing CSRDQ based on verifiability, as verifiable CSR reporting improves the fairness of information disclosed by management.
Original languageEnglish
Pages (from-to)508-531
JournalReview of Accounting and Finance
Volume22
Issue number4
Early online date10 Jul 2023
DOIs
Publication statusPublished - 28 Jul 2023

Keywords

  • Accounting disclosure
  • board of directors
  • corporate governance
  • corporate social responsibility
  • emerging markets

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