DOES THE INSTITUTIONAL ENVIRONMENT AFFECT CSR DISCLOSURE? THE ROLE OF GOVERNANCE

DOES THE INSTITUTIONAL ENVIRONMENT AFFECT CSR DISCLOSURE? THE ROLE OF GOVERNANCE

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,...

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Bibliographic Details
Main Authors: María del Mar Miras Rodríguez, Bernabé Escobar Pérez
Format: Article
Language:English
Published: Fundação Getulio Vargas 2016-11-01
Series:RAE: Revista de Administração de Empresas
Subjects:
Corporate governance
disclosure
corporate social responsibility
institutional environment
ownership structure
Online Access:http://rae.fgv.br/sites/rae.fgv.br/files/does_the_institutional_environment_affect_csr_disclosure_the_role_of_governance.pdf

Internet

http://rae.fgv.br/sites/rae.fgv.br/files/does_the_institutional_environment_affect_csr_disclosure_the_role_of_governance.pdf

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