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 Corpo- rate 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 stu...

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Yayımlandı:RAE - Revista de Administração de Empresas
Asıl Yazarlar: MARÍA DEL MAR MIRAS RODRÍGUEZ, BERNABÉ ESCOBAR PÉREZ
Materyal Türü: Artigo
Dil:Inglês
Baskı/Yayın Bilgisi: Fundação Getulio Vargas 2016
Konular:
Administración y Contabilidad
ment
disclosure
ownership structure
Corporate governance
institutional environ
Online Erişim:https://www.redalyc.org/articulo.oa?id=155148577005
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