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Determinants of CSR disclosure in Mexico

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journal contribution
posted on 02.10.2018, 13:12 by Claudia Arena, Yanira Petrides, Petros VourvachisPetros Vourvachis
This paper investigates Corporate Social (and environmental) Responsibility (CSR) disclosure practices in Mexico. By analysing a sample of Mexican companies in 2010, it utilises a detailed manual content analysis and identifies corporate-governance-related determinants of CSR disclosure. The study shows a general association between the governance variables and both the content and the semantic properties of CSR information published by Mexican companies. Although an increased international influence on CSR disclosure is noted, the study reveals the symbolic role of CSR committees and the negative influence of foreign ownership on community disclosure, suggesting that improvements in business engagement with stakeholders are needed for CSR to be instrumental in business conduct.

History

School

  • Business and Economics

Department

  • Business

Published in

International Journal of Banking, Accounting and Finance

Volume

11

Issue

3

Pages

303-341

Citation

ARENA, C., PETRIDES, Y. and VOURVACHIS, P., 2018. Determinants of CSR disclosure in Mexico. International Journal of Banking, Accounting and Finance, 11(3), pp. 303-341.

Publisher

Inderscience

Version

AM (Accepted Manuscript)

Publisher statement

This paper was accepted for publication in the journal International Journal of Banking, Accounting and Finance and the definitive published version is available at doi.org/10.1504/IJBAAF.2020.107943

Acceptance date

21/09/2018

Publication date

2020-04-05

Copyright date

2020

ISSN

1755-3849

Language

en