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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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Principais autores: María del Mar Miras Rodríguez, Bernabé Escobar Pérez
פורמט: Artigo
שפה:Inglês
יצא לאור: Fundação Getulio Vargas, Escola de Administração de Empresas de São Paulo 2016-11-01
סדרה:RAE: Revista de Administração de Empresas
נושאים:
Corporate governance
Disclosure
Corporate social responsibility
Institutional environment
Ownership structure
גישה מקוונת:https://bibliotecadigital.fgv.br/ojs/index.php/rae/article/view/64793
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