企业社会责任披露的前因后果:来自英国采掘业和零售业的证据

IF 4.3 Q2 MANAGEMENT
Yan Wang, K. Yekini, B. Babajide, Miriama Kessy
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引用次数: 7

摘要

本研究旨在考察英国采掘业和零售业的企业社会责任(CSR)披露水平,从而确定公司董事会特征和公司特征是否可以解释企业社会责任披露程度的可观察差异。根据毕马威2017年的调查,样本包括2005年至2018年样本期间采掘业(如采矿、石油和天然气)和零售业(如食品和药品零售商和一般零售商)的所有公司。研究结果表明,采掘业的企业社会责任披露水平远高于零售业。此外,多元回归结果显示,企业社会责任披露与董事会性别多样性、董事会独立性、董事会规模存在显著正相关关系。然而,研究结果表明,董事会会议和首席执行官二元性对企业社会责任披露没有显著影响。原创性/价值本研究对现有的企业社会责任文献做出了贡献,因为它促进了对英国经济中两个不同部门的治理机制和特定公司特征之间相互作用的理解,以及这反过来如何影响这两个部门的企业社会责任。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Antecedents of corporate social responsibility disclosure: evidence from the UK extractive and retail sector
Purpose This study aims to examine the level of corporate social responsibility (CSR) disclosure among the UK extractive and retail sectors and consequently ascertain whether corporate board characteristics and firm characteristics can explain observable differences in the extent of CSR disclosure. Design/methodology/approach Based on the KPMG survey 2017, the sample comprises all the firms in the extractive industries, such as mining and oil and gas and also retail industries, such as food and drug retailers and general retailers for the sample period of 2005 to 2018. Findings The findings show that the level of CSR disclosure from extractive sector is much higher than that of their counterparts in retail sector. In addition, the multiple regression results show that CSR disclosure is positively and significantly associated with board gender diversity, board independence, board size. Nevertheless, the results show that board meetings and Chief Executive Officer duality do not have a significant impact on CSR disclosure. Originality/value This study contributes to the existing literature on CSR in that it advances the understanding of the interaction between governance mechanisms and specific firm characteristics of two distinct sectors of the UK economy and how this in turn influences the CSR in the two sectors.
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来源期刊
CiteScore
7.90
自引率
3.00%
发文量
28
期刊介绍: The International Journal of Accounting & Information Management focuses on publishing research in accounting, finance, and information management. It specifically emphasizes the interaction between these research areas on an international scale and within both the private and public sectors. The aim of the journal is to bridge the knowledge gap between researchers and practitioners by covering various issues that arise in the field. These include information systems, accounting information management, innovation and technology in accounting, accounting standards and reporting, and capital market efficiency.
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