治理和行业类型是拉丁美洲企业社会责任披露的决定因素

Q3 Business, Management and Accounting

Latin American Business Review Pub Date : 2020-01-02 DOI:10.1080/10978526.2019.1697185

Nagore Aranguren Gómez, Stella Maldonado García

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引用次数: 13

摘要

摘要拉丁美洲很少有关于企业社会责任披露的实证证据。本文重点研究了智利、哥伦比亚和墨西哥上市公司的企业社会责任信息披露，并分析了该国的影响（通过三国治理质量差异所产生的压力来衡量），以及行业类型对企业社会责任披露的影响。该结果基于对年度报告和企业社会责任报告的全面内容分析，提供了治理质量和行业类型对企业社会责任信息披露的影响的证据，尽管并非全部。

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Governance and Type of Industry as Determinants of Corporate Social Responsibility Disclosures in Latin America

Abstract There is little empirical evidence regarding corporate social responsibility (CSR) disclosure in Latin America. This paper focuses on the disclosure of CSR information by listed companies in Chile, Colombia, and Mexico and analyses the country's impact, measured by the pressures arising from the differences in the quality of governance of the three countries, and the impact of the type of industry on CSR disclosures. The results, based on a comprehensive content analysis of annual and CSR reports, provide evidence of the influence of the quality of governance and industry type on the disclosures of CSR information, albeit not in all its components.

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来源期刊

Latin American Business Review Business, Management and Accounting-Business and International Management

CiteScore

2.40

自引率

0.00%

发文量

期刊介绍： Latin American Business Review is a quarterly, refereed journal which facilitates the exchange of information and new ideas between academics, business practitioners, public policymakers, and those in the international development community. Special features of the journal will keep you current on various teaching, research, and information sources. These activities all focus on the business and economic environment of the diverse and dynamic countries of the Americas.