[go: up one dir, main page]
IDEAS home Printed from https://ideas.repec.org/a/eme/jaeepp/jaee-02-2020-0031.html
   My bibliography  Save this article

The evolution and determinants of corporate social responsibility (CSR) disclosure in a developing country: extent and quality

Author

Listed:
  • Teerooven Soobaroyen
  • Dinesh Ramdhony
  • Afzalur Rashid
  • Jeff Gow
Abstract
Purpose - This paper examines the evolution and determinants of the extent and quality of corporate social responsibility (CSR) disclosure in a developing country (Mauritius). Design/methodology/approach - CSR disclosures from annual reports of all listed companies were hand-collected for a 12-year period (2007–2018). The extent of disclosure was measured using a dichotomous index (41 items) while the quality of each disclosure item was assessed on a three-point scale. We rely on organisational legitimacy and resource dependence theories to investigate (1) trends in CSR disclosure extent and quality (2) the role of selected board and firm characteristics, namely the business qualifications of board members, extent of cross-directorships and the firm’s use of employee volunteering scheme, on CSR disclosure. Findings - CSR disclosure extent, notably in relation to environment and human resources, gradually increased to an overall score of 45%. Comparatively, the quality of disclosures was low, with an average score of 20%. The proportion of business-qualified directors is only positively associated with CSR disclosure extent. The extent of cross-directorships is negatively associated with CSR disclosure quality while employee volunteering is positively associated with disclosure extent and quality. Originality/value - The findings reveal the relatively low quality of information being disclosed, and in spite of CSR and governance reforms, there seems to be limited influence from the board of directors and their networks; prompting a call to foster greater board engagement on CSR matters. The results also highlight the need for a multi-dimensional assessment of CSR disclosure.

Suggested Citation

  • Teerooven Soobaroyen & Dinesh Ramdhony & Afzalur Rashid & Jeff Gow, 2022. "The evolution and determinants of corporate social responsibility (CSR) disclosure in a developing country: extent and quality," Journal of Accounting in Emerging Economies, Emerald Group Publishing Limited, vol. 13(2), pages 300-330, May.
    • Handle: RePEc:eme:jaeepp:jaee-02-2020-0031
    DOI: 10.1108/JAEE-02-2020-0031
    as

    Download full text from publisher

    File URL: https://www.emerald.com/insight/content/doi/10.1108/JAEE-02-2020-0031/full/html?utm_source=repec&utm_medium=feed&utm_campaign=repec
    Download Restriction: Access to full text is restricted to subscribers
    File URL: https://www.emerald.com/insight/content/doi/10.1108/JAEE-02-2020-0031/full/pdf?utm_source=repec&utm_medium=feed&utm_campaign=repec
    Download Restriction: Access to full text is restricted to subscribers
    File URL: https://libkey.io/10.1108/JAEE-02-2020-0031?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Jin Yan & Talat Mehmood Khan & Naiping Zhu & Muhammad Awais Khan & Hazrat Hassan, 2024. "Does CEO’s initial tenure enhance CSR practices? Evaluating the consequences of CEO’s initial tenure CSR engagement in China," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 26(9), pages 22839-22862, September.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eme:jaeepp:jaee-02-2020-0031. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Emerald Support (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.