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Does the institutional environment affect CSR disclosure? The role of governance


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Título alternativo: Há Influência do ambiente institucional nas práticas de divulgação de RSC? O papel da governança
¿El entorno institucional influye en las prácticas de revelación de información de la RSC? El papel del Gobierno Corporativo
Author: Escobar Pérez, Bernabé
Miras Rodríguez, María del Mar
Department: Universidad de Sevilla. Departamento de Contabilidad y Economía Financiera
Date: 2016-11
Document type: Article
Abstract: The aim of this article is to analyze whether the institutional environment has a direct effect on Corporate 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. Additionally, 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 information disclosed about CSR becomes more complex due to a strengthening of CG mechanisms. O objetivo desta investigação é examinar se o efeito do ambiente institucional sobre as práticas de divulgação de informações de Responsabilidade Social Corporativa (RSC) é direto ou se é devido à influência desse ambiente sobre as características d...
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El objetivo es examinar si el efecto que el entorno institucional ejerce sobre la información divulgada sobre la Responsabilidad Social Corporativa (RSC) es directo o si se explica por la influencia que este entorno tiene sobre las características d...
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Cite: Escobar Pérez, B. y Miras Rodríguez, M.d.M. (2016). Does the institutional environment affect CSR disclosure? The role of governance. RAE: Revista de Administração de Empresas, 56 (6), 641-654.
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DOI: 10.1590/s0034-759020160606

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