发展中国家企业社会责任披露的演变及其决定因素:程度与质量

IF 3.2 Q1 BUSINESS, FINANCE
T. Soobaroyen, D. Ramdhony, Afzalur Rashid, J. Gow
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引用次数: 9

摘要

本文考察了发展中国家(毛里求斯)企业社会责任(CSR)披露的程度和质量的演变和决定因素。设计/方法/方法所有上市公司年报中的csr信息都是手工收集的,为期12年(2007-2018年)。信息披露的程度是用二分法指数(41项)来衡量的,而每个信息披露项目的质量是用3分制来评估的。我们依靠组织合法性和资源依赖理论来研究(1)企业社会责任披露程度和质量的趋势;(2)选定的董事会和企业特征,即董事会成员的业务资格、跨董事的程度和企业使用员工志愿计划,对企业社会责任披露的作用。发现企业社会责任披露程度,尤其是环境和人力资源方面的披露程度,逐步提高到45%的总分。相比之下,披露质量较低,平均得分为20%。企业合格董事比例与企业社会责任披露程度仅成正相关。跨董事程度与企业社会责任披露质量负相关,员工志愿与企业社会责任披露程度和质量正相关。原创性/价值研究结果显示,披露的信息质量相对较低,尽管进行了企业社会责任和治理改革,但董事会及其网络的影响力似乎有限;这促使人们呼吁加强董事会对企业社会责任事务的参与。研究结果还强调了对企业社会责任披露进行多维度评估的必要性。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
The evolution and determinants of corporate social responsibility (CSR) disclosure in a developing country: extent and quality
PurposeThis paper examines the evolution and determinants of the extent and quality of corporate social responsibility (CSR) disclosure in a developing country (Mauritius).Design/methodology/approachCSR disclosures from annual reports of all listed companies were hand-collected for a 12-year period (2007–2018). The extent of disclosure was measured using a dichotomous index (41 items) while the quality of each disclosure item was assessed on a three-point scale. We rely on organisational legitimacy and resource dependence theories to investigate (1) trends in CSR disclosure extent and quality (2) the role of selected board and firm characteristics, namely the business qualifications of board members, extent of cross-directorships and the firm’s use of employee volunteering scheme, on CSR disclosure.FindingsCSR disclosure extent, notably in relation to environment and human resources, gradually increased to an overall score of 45%. Comparatively, the quality of disclosures was low, with an average score of 20%. The proportion of business-qualified directors is only positively associated with CSR disclosure extent. The extent of cross-directorships is negatively associated with CSR disclosure quality while employee volunteering is positively associated with disclosure extent and quality.Originality/valueThe findings reveal the relatively low quality of information being disclosed, and in spite of CSR and governance reforms, there seems to be limited influence from the board of directors and their networks; prompting a call to foster greater board engagement on CSR matters. The results also highlight the need for a multi-dimensional assessment of CSR disclosure.
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来源期刊
CiteScore
5.80
自引率
13.00%
发文量
38
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