Corporate Governance Quality and CSR Disclosures

Journal of Business Ethics 125 (1):1-15 (2014)
  Copy   BIBTEX


Given the increasing importance attached to both corporate social responsibility (CSR) and corporate governance, this study investigates the association between these two complimentary mechanisms used by companies to enhance relations with stakeholders. Consistent with both legitimacy and stakeholder theory and controlling for industry profile, firm size, stockholder power/dispersion, creditor power/leverage, and economic performance, our analysis of the annual reports for a sample of 222 listed companies suggests that firms providing more CSR information: have better corporate governance ratings; are larger; belong to higher profile industries; and are more highly leveraged. Our findings support the limited prior research suggesting a link between corporate governance quality and CSR disclosure in company annual reports and suggest that, rather than mandating specific disclosures, regulators might be better served focussing on corporate governance quality as a way of increasing CSR disclosures



    Upload a copy of this work     Papers currently archived: 91,219

External links

Setup an account with your affiliations in order to access resources via your University's proxy server

Through your library

Similar books and articles

Theorising South Africa’s Corporate Governance.Andrew West - 2006 - Journal of Business Ethics 68 (4):433 - 448.
Corporate governance in mexico.Bryan W. Husted & Carlos Serrano - 2002 - Journal of Business Ethics 37 (3):337 - 348.
Exploring theoretical paradigms in corporate governance.Clive Smallman - 2004 - International Journal of Business Governance and Ethics 1 (1):78-94.
Corporate governance and trust in business: A matter of balance.G. J. Rossouw - 2005 - African Journal of Business Ethics 1 (1):1.


Added to PP

74 (#215,284)

6 months
6 (#431,022)

Historical graph of downloads
How can I increase my downloads?