The influence of culture and corporate governance on corporate social responsibility disclosure: A cross country analysis
作者: Shayuti Mohamed AdnanDavid HayChris J. van Staden
作者单位: 1Department of Accounting & Finance, University of Malaysia Terengganu, Malaysia
2Department of Accounting & Finance, The University of Auckland Business School, New Zealand
3Department of Accounting, Auckland University of Technology, Auckland, New Zealand
刊名: Journal of Cleaner Production, 2018, Vol.198 , pp.820-832
来源数据库: Elsevier Journal
DOI: 10.1016/j.jclepro.2018.07.057
关键词: CultureCorporate social responsibility reportingCorporate governanceGovernment ownershipCorporate social responsibility board committee
原始语种摘要: Abstract(#br)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...
全文获取路径: Elsevier  (合作)
影响因子:3.398 (2012)

  • corporate 法人的
  • responsibility 责任
  • disclosure 暴露
  • social 群居的
  • country 地方
  • culture 
  • governance 统治方式
  • analysis 分析
  • cross 十字
  • influence 影响