CSR Disclosure in Russian Systemic Companies: Driving Force of International Environment and Domestic Institutions

IF 1.2 Q4 BUSINESS
Anna Veselova, Yulia Aray, Liubov Ermolaeva
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引用次数: 0

Abstract

AbstractThe paper explores a unique phenomenon of systemic companies and their corporate social responsibility (CSR) activities in a weak institutional environment and extensive institutional voids that push them to take diverse obligations. The paper uses the data from 223 Russian public companies and employs conventional statistical methods to test hypotheses. Our results show that systemic companies are inclined to disclose information about their CSR activities, especially, in their social dimension due to their social obligations in the local markets and necessity to gain legitimacy in host markets. Moreover, Russian companies with international activities are more active in CSR disclosure than purely domestic ones.Keywords: CSRdisclosureinstitutional voidslegitimizationmonocitiesRussiasystemic companies Disclosure statementNo potential conflict of interest was reported by the author(s).Additional informationFundingThis work was supported by Saint Petersburg State University, grant ID 60419171.
俄罗斯系统企业社会责任披露:国际环境与国内制度的驱动力
摘要本文探讨了系统公司及其企业社会责任活动在薄弱的制度环境和广泛的制度空白促使其承担多样化义务的独特现象。本文使用了223家俄罗斯上市公司的数据,并采用传统的统计方法来检验假设。我们的研究结果表明,系统公司倾向于披露其社会责任活动的信息,特别是在其社会维度上,由于其在当地市场的社会义务和在东道国市场获得合法性的必要性。此外,与纯粹的国内企业相比,从事国际活动的俄罗斯企业在企业社会责任披露方面更为积极。关键词:企业社会责任披露制度无效合法化单一城市俄罗斯系统性公司披露声明作者未报告潜在利益冲突。本研究由圣彼得堡国立大学资助,项目编号60419171。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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来源期刊
CiteScore
2.10
自引率
26.70%
发文量
19
期刊介绍: Journal of East-West Business is a quarterly journal that deals with contemporary and emerging aspects of business studies, strategies, development, and practice as they relate to the Russian Federation, the new republics of the Commonwealth of Independent States, and Eastern/Central Europe-and business relationships with other countries of the world. The Journal of East-West Business is international in scope and treats business issues from comparative, cross-cultural, and cross-national perspectives. The journal features an Editorial Advisory Board that represents the Russian Federation, Eastern/Central European, and Baltic states in this new business arena.
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