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The impact of country-level institutional differences on CSR disclosure engagement

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The main purpose of the current paper is to examine the impact of country-level corporate governance (CG) and legal system, on corporate social responsibility disclosure (CSRD) engagement. Our analysis tends to evaluate to which extent they have endured the global financial crisis (GFC), as reflected in the CSR disclosure of listed firms. The present study explores whether CSRD practices are similar or different in organizations from six countries and two different continents corresponding to two different legal systems, corporate governance systems, and accounting models. These factors, amongst others, may influence the disclosure policy of CSR information. Our results uncovered that a CSR transparency-increasing effect of country-level corporate governance is more pronounced for firms in the Anglo-American legal and regulatory environment, and less pronounced for firms in Euro-Continental institutional environment.
Original languageEnglish
Number of pages14
JournalCorporate Social Responsibility and Environmental Management
Early online date10 Apr 2019
DOIs
Publication statusEarly online - 10 Apr 2019

Documents

  • HUSSAINEY_2019_cright_CSREM_The impact of country-level institutional differences on CSR disclosure engagement

    Rights statement: This is the peer reviewed version of the following article: "The impact of country-level institutional differences on CSR disclosure engagement", (2019),Corporate Social Responsibility and Environmental Management, which has been published in final form at https://onlinelibrary.wiley.com/doi/epdf/10.1002/csr.1748. This article may be used for non-commercial purposes in accordance with Wiley Terms and Conditions for Use of Self-Archived Versions.

    Accepted author manuscript (Post-print), 922 KB, PDF-document

    Due to publisher’s copyright restrictions, this document is not freely available to download from this website until: 10/04/21

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