The Influence of the Characteristics of the National Business System in the Disclosure of Gender-Related Corporate Social Responsibility Practices

Marcelle Colares Oliveira, Manuel Salgueiro Rodrigues Júnior, Sérgio Henrique De Oliveira Lima and George Alberto De Freitas
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Marcelle Colares Oliveira: Graduate Program in Administration and Controllership, Federal University of Ceará, Fortaleza 60020-180, Brazil
Manuel Salgueiro Rodrigues Júnior: Centre for Applied Social Studies (CESA), State University of Ceará, Fortaleza 60714-903, Brazil
Sérgio Henrique De Oliveira Lima: Centre for Applied Social Sciences (CCSA), Federal University of Cariri, Juazeiro do Norte 63048-080, Brazil
George Alberto De Freitas: Graduate Program in Administration and Controllership, Federal University of Ceará, Fortaleza 60020-180, Brazil

Administrative Sciences, 2018, vol. 8, issue 2, 1-17

Abstract: We analysed the influence of the characteristics of national business systems on the disclosure of gender-related corporate social responsibility practices by 150 companies in Latin America that signed the Declaration of Support for Women’s Empowerment Principles. The highest level of disclosure was related to the establishment of high-level corporate leadership for gender equality. Results show that the country’s level of “concentration of power” and “individualism”, and the “orientation towards femininity” have a negative influence on the disclosure of gender-related practices; in addition, the country’s level of “economic development” and the “pressure of unions” exert a positive influence. The results highlight the important role that some national and local institutions play in the women’s empowerment, leading companies to report information on adopted practices. The study innovates and contributes by introducing the explanation of gender-related social disclosure with the national business system approach in Latin America.

Keywords: corporate social responsibility; disclosure; national business system (search for similar items in EconPapers)
JEL-codes: L M M0 M1 M10 M11 M12 M14 M15 M16 (search for similar items in EconPapers)
Date: 2018
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (6)

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