The Influence of Corporate Governance and Corporate Foundations on Corporate Social Responsibility (CSR) Reporting Practices
Article
Article Title | The Influence of Corporate Governance and Corporate Foundations on Corporate Social Responsibility (CSR) Reporting Practices |
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ERA Journal ID | 31163 |
Article Category | Article |
Authors | Ramdhony, Dineshwar (Author), Rashid, Afzalur (Author), Gow, Jeff (Author) and Soobaroyen, Teerooven (Author) |
Journal Title | Journal of African Business |
Journal Citation | 23 (3), pp. 816-832 |
Number of Pages | 17 |
Year | 2022 |
Place of Publication | United States |
ISSN | 1522-8916 |
1522-9076 | |
Digital Object Identifier (DOI) | https://doi.org/10.1080/15228916.2021.1952521 |
Web Address (URL) | https://www.tandfonline.com/doi/full/10.1080/15228916.2021.1952521 |
Abstract | This study investigates whether corporate governance and corporate foundations have any influence on corporate social responsibility (CSR) reporting practices in the context of a developing country–Mauritius. Data were collected from Mauritian listed companies for the period of 2007–2014. Content analysis was used to assess the extent of CSR reporting. Multivariate regression was used to investigate the three research hypotheses. It was found that firms which contribute to a CSR foundation, generally report a higher level of CSR information provision. Conversely, state ownership has a negative influence on the level of CSR reporting while board independence had no significant influence on CSR reporting. This study contributes to the literature by shedding light on less explored intrinsic drivers of CSR reporting. While the role of extrinsic drivers (e.g. institutional obligations) remains relevant, it is only through an organizational/management commitment to ethical and social issues that substantive embedding of positive managerial attitudes toward CSR and stakeholder will occur. |
Keywords | boards; CSR reporting; foundations; Mauritius |
ANZSRC Field of Research 2020 | 350701. Corporate governance |
350702. Corporate social responsibility | |
Public Notes | Files associated with this item cannot be displayed due to copyright restrictions. |
Byline Affiliations | University of Mauritius, Mauritius |
University of Southern Queensland | |
University of Essex, United Kingdom | |
Institution of Origin | University of Southern Queensland |
https://research.usq.edu.au/item/q7q17/the-influence-of-corporate-governance-and-corporate-foundations-on-corporate-social-responsibility-csr-reporting-practices
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