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dc.contributor.authorGallego‐Álvarez, Isabel
dc.contributor.authorPucheta-Martínez, María Consuelo
dc.date.accessioned2019-10-08T10:39:21Z
dc.date.available2019-10-08T10:39:21Z
dc.date.issued2019
dc.identifier.citationGALLEGO‐ÁLVAREZ, Isabel; PUCHETA‐MARTÍNEZ, María Consuelo. Corporate social responsibility reporting and corporate governance mechanisms: An international outlook from emerging countries. Business Strategy & Development, 2019ca_CA
dc.identifier.issn2572-3170
dc.identifier.urihttp://hdl.handle.net/10234/184087
dc.descriptionThis is the pre-peer reviewed version of the following article: Corporate social responsibility reporting and corporate governance mechanisms: An international outlook from emerging countries, which has been published in final form at https://doi.org/10.1002/bsd2.80. This article may be used for non-commercial purposes in accordance with Wiley Terms and Conditions for Use of Self-Archived Versions.
dc.description.abstractWithin corporate governance, the board of directors plays a major role in improving corporate transparency by increasing the disclosure of corporate social responsibility (CSR) information. In this paper, we analyse the effect of board composition, particularly board independence, board gender diversity, CEO duality, and the presence of a CSR board committee on CSR reporting. Evidence of this effect is still scarce when it concerns the effect of corporate governance mechanisms and CSR disclosure in firms pertaining to emerging market economies, and for this reason, our study focuses on this type of country. Our sample comprises 934 international firm‐year observations from the following 10 countries with emerging markets: Brazil, Chile, China, Czech Republic, Egypt, India, Mexico, Russia, South Africa, and Thailand for the period 2004–2015. This classification of countries with emerging markets is based on the Morgan Stanley Capital International (MSCI) Emerging Markets Index. Drawing on agency and stakeholder approaches, we posit four hypotheses: board independence and CSR board committees positively affect CSR disclosure, whereas board gender diversity and CEO duality have a negative effect. The results obtained reveal that in emerging market economies, the presence of women on boards of directors is quite limited and, therefore, their participation in decision‐making is minimal. Furthermore, CEO duality discourages the disclosure of CSR information, which may be justified for the family orientation of most firms in these countries, where the CEO is usually also the chairperson of the board.ca_CA
dc.format.extent21 p.ca_CA
dc.format.mimetypeapplication/pdfca_CA
dc.language.isoengca_CA
dc.publisherWileyca_CA
dc.relation.isPartOfBusiness Strategy & Development, 2019ca_CA
dc.rightsCopyright © John Wiley & Sons, Inc.ca_CA
dc.subjectboard gender diversityca_CA
dc.subjectboard independenceca_CA
dc.subjectboard of directorsca_CA
dc.subjectCEO dualityca_CA
dc.subjectCSR reportingca_CA
dc.subjectemerging market economiesca_CA
dc.subjectCSR board committeeca_CA
dc.titleExploring in emerging countries corporate social reponsibility reporting and corporate governance mechanismsca_CA
dc.title.alternativeCorporate social responsibility reporting and corporate governance mechanisms: An international outlook from emerging countriesca_CA
dc.typeinfo:eu-repo/semantics/articleca_CA
dc.identifier.doihttps://doi.org/10.1002/bsd2.80
dc.relation.projectIDSpanish Ministry of Economy, Industry and Competitivenesst: ECO 2017‐82259‐R; University Jaume I: UJI‐B2018‐15ca_CA
dc.rights.accessRightsinfo:eu-repo/semantics/openAccessca_CA
dc.relation.publisherVersionhttps://onlinelibrary.wiley.com/doi/full/10.1002/bsd2.80ca_CA
dc.type.versioninfo:eu-repo/semantics/submittedVersionca_CA


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