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- Title
The Effects of National Culture, Corporate Governance and CSR Governance on CSR Disclosure Quality.
- Authors
Wang Zi Jian; Jaaffar, Amar Hisham; Say Keat Ooi; Amran, Azlan
- Abstract
Purpose: This study investigates the effects of national culture, corporate governance and CSR governance on corporate social responsibility (CSR) disclosure quality based on stakeholder, legitimacy and agency theories in the Asia-Pacific context. Design/methodology/approach: Content analysis was applied to examine the annual and standalone CSR reports of 139 public listed companies in the Forbes Global 2000. Findings: While CSR committee and NGO alliance influence CSR disclosure quality positively, individualism inversely related to the disclosure quality. Apart from that, top management commitment failed to reveal a moderating effect in this study. Research limitations/implications: This study deepens the understanding of CSR disclosure quality in the Asia-Pacific context, and suggest the importance of CSR committees. Practical implications: This study creates interest in CSR disclosure among the Asia-Pacific countries, and provides some insights into how different national context and governance perspectives can enhance the quality of CSR disclosure. Originality/value: This study demonstrated that national culture, corporate governance and CSR governance as the drivers of the quality of CSR disclosure.
- Subjects
CORPORATE governance; CORPORATE culture; SUSTAINABLE development reporting; INDUSTRIAL management; STAKEHOLDERS
- Publication
Global Business & Management Research, 2017, Vol 9, p298
- ISSN
1947-5667
- Publication type
Article