Corporate Governance and CSR Disclosure: International Evidence for the Period 2006–2016

Zeynab Miniaoui, Faten Chibani and Khaled Hussainey ()
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Zeynab Miniaoui: I.S.G Gabes, University of Gabes, Gabès 6002, Tunisia
Faten Chibani: ESSAT Privé, University of Gabes, Gabès 6002, Tunisia

JRFM, 2022, vol. 15, issue 9, 1-22

Abstract: In this paper, the authors examine the impact of corporate governance mechanisms on corporate social responsibility (CSR) disclosure in European and Anglo-Saxon contexts. The study is based on 324 Anglo-Saxon listed corporations and 310 European listed corporations for 11 years from 2006 to 2016 (6813 year-observations). The regression analysis shows that board gender and board age affect CSR disclosure. This study also finds that CEO duality negatively affects CSR disclosure in both contexts. Finally, the study found that the existence of a CSR committee and CSR experts positively affect CSR disclosure in both contexts.

Keywords: CSR disclosure; corporate governance; Anglo-Saxon context; European context (search for similar items in EconPapers)
JEL-codes: C E F2 F3 G (search for similar items in EconPapers)
Date: 2022
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1)

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