The influence of corporate governance practices on corporate social responsibility (CSR) reporting - evidence from Mauritius
PhD Thesis
Title | The influence of corporate governance practices on corporate social responsibility (CSR) reporting - evidence from Mauritius |
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Type | PhD Thesis |
Authors | |
Author | Ramdhony, Dineshwar |
Supervisor | Rashid, Afzalur |
Gow, Jeffrey | |
Institution of Origin | University of Southern Queensland |
Qualification Name | Doctor of Philosophy |
Number of Pages | 260 |
Year | 2017 |
Digital Object Identifier (DOI) | https://doi.org/10.26192/5c0a05d5f0cd6 |
Abstract | This study investigates the extent to which corporate governance practices impact on Corporate Social Responsibility (CSR) reporting in Mauritius. It is The study is conducted using a sample of listed firms on the Stock Exchange of Mauritius (SEM) over a period of eight years (2007-2014). A checklist comprising of 41 items was developed based on four themes: environment, human resource, products and consumers and community. A dichotomous procedure was used whereby an item appearing on the checklist and disclosed in the annual report was given a score of ‘1’ else ‘0’. The disclosure score for each company based on the checklist was converted into an index (Corporate Social Responsibility Index) which is the disclosure score divided by the maximum allowable score (41). This index (CSRI) is used as proxy for the extent of CSR reporting. Empirical results show a pattern of reporting different from other countries with the ‘environment’ being the most disclosed theme. Regarding the determinants of CSR reporting, it was found that board size, board gender diversity, firms which are involved in employee volunteering and firms which contribute funds to a CSR foundation, report more often. Results also show that director ownership, government ownership and board independence have a negative influence on the level of reporting. The study also examines the characteristics of those firms which go beyond the 2% threshold. Results show that firms with a female board presence, firms with the presence of a director with a social qualification, larger firms, manufacturing firms and those firms which channel their funds to a CSR foundation are more likely to over-invest. Conversely, as director ownership increases a firm is less likely to over-invest. This study makes a number of contributions to the literature. First, the study is |
Keywords | corporate governance practices; corporate social responsibility reporting; Mauritius |
ANZSRC Field of Research 2020 | 350799. Strategy, management and organisational behaviour not elsewhere classified |
Byline Affiliations | School of Commerce |
https://research.usq.edu.au/item/q4wz2/the-influence-of-corporate-governance-practices-on-corporate-social-responsibility-csr-reporting-evidence-from-mauritius
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