Mexico_paper_IJBAF_resubmission.pdf (394.89 kB)
Determinants of CSR disclosure in Mexico
journal contribution
posted on 2018-10-02, 13:12 authored by Claudia Arena, Yanira Petrides, Petros VourvachisPetros VourvachisThis paper investigates Corporate Social (and environmental) Responsibility (CSR) disclosure practices in Mexico. By analysing a sample of Mexican companies in 2010, it utilises a detailed manual content analysis and identifies corporate-governance-related determinants of CSR disclosure. The study shows a general association between the governance variables and both the content and the semantic properties of CSR information published by
Mexican companies. Although an increased international influence on CSR disclosure is noted, the study reveals the symbolic role of CSR committees and the negative influence of foreign ownership on community disclosure, suggesting that improvements in business engagement with stakeholders are needed for CSR to be instrumental in business conduct.
History
School
- Business and Economics
Department
- Business
Published in
International Journal of Banking, Accounting and FinanceVolume
11Issue
3Pages
303-341Citation
ARENA, C., PETRIDES, Y. and VOURVACHIS, P., 2018. Determinants of CSR disclosure in Mexico. International Journal of Banking, Accounting and Finance, 11(3), pp. 303-341.Publisher
InderscienceVersion
- AM (Accepted Manuscript)
Publisher statement
This paper was accepted for publication in the journal International Journal of Banking, Accounting and Finance and the definitive published version is available at doi.org/10.1504/IJBAAF.2020.107943Acceptance date
2018-09-21Publication date
2020-04-05Copyright date
2020ISSN
1755-3849Publisher version
Language
- en