Artikel
Culture, board composition and corporate social reporting in the banking sector
This paper contributes to the debate on the corporate governance of financial institutions, by studying the effect of different board characteristics on the level of corporate social responsibility (CSR) disclosures of banks. For that, we use a sample composed by 159 banks over the period 2004-2010. We found that independent directors and gender diversity favor the disclosure CSR information in baking sector. But, these results are moderated by the national cultural system; concretely, previous positive effects of independence and diversity of banks' boards on CSR reporting are reduced in countries with a weaker cultural system, that is, individualist, masculine and vertically stratified societies, that are little indulgent and short-term oriented and show high levels of uncertainty avoidance.
- Sprache
-
Englisch
- Erschienen in
-
Journal: Administrative Sciences ; ISSN: 2076-3387 ; Volume: 8 ; Year: 2018 ; Issue: 3 ; Pages: 1-23 ; Basel: MDPI
- Klassifikation
-
Öffentliche Verwaltung
- Thema
-
corporate governance
board of directors
CSR disclosures
banking sector
- Ereignis
-
Geistige Schöpfung
- (wer)
-
García-Meca, Emma
Uribe-Bohórquez, María-Victoria
Cuadrado-Ballesteros, Beatriz
- Ereignis
-
Veröffentlichung
- (wer)
-
MDPI
- (wo)
-
Basel
- (wann)
-
2018
- DOI
-
doi:10.3390/admsci8030041
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:43 MEZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Artikel
Beteiligte
- García-Meca, Emma
- Uribe-Bohórquez, María-Victoria
- Cuadrado-Ballesteros, Beatriz
- MDPI
Entstanden
- 2018
Ähnliche Objekte (12)
Corporate board composition, protocols, and voting behavior: experimental evidence
Corporate sustainability reporting
Corporate board characteristics and environmental disclosure quantity: Evidence from South Africa (integrated reporting) and Nigeria (traditional reporting)
Integrated reporting and corporate performance in Nigeria: Evidence from the banking industry
Corporate governance compliance in banking industry: The role of the board
Corporate performance, board structure, and their determinants in the banking industry
Corporate governance and employee confidence in the Ghanaian banking sector: Mediating role of corporate reporting disclosures
Corporate social reporting revisited
Intertemporal Corporate Carbon Reporting
Corporate social reporting revisited
Corporate social reporting revisited
Effizientes eReporting : die Zukunft des corporate reporting
Corporate board composition, protocols, and voting behavior: experimental evidence
Corporate sustainability reporting
Corporate board characteristics and environmental disclosure quantity: Evidence from South Africa (integrated reporting) and Nigeria (traditional reporting)
Integrated reporting and corporate performance in Nigeria: Evidence from the banking industry
Corporate governance compliance in banking industry: The role of the board
Corporate performance, board structure, and their determinants in the banking industry
Corporate governance and employee confidence in the Ghanaian banking sector: Mediating role of corporate reporting disclosures
Corporate social reporting revisited
Intertemporal Corporate Carbon Reporting
Corporate social reporting revisited
Corporate social reporting revisited
Effizientes eReporting : die Zukunft des corporate reporting
Corporate board composition, protocols, and voting behavior: experimental evidence
Corporate sustainability reporting
Corporate board characteristics and environmental disclosure quantity: Evidence from South Africa (integrated reporting) and Nigeria (traditional reporting)
Integrated reporting and corporate performance in Nigeria: Evidence from the banking industry
Corporate governance compliance in banking industry: The role of the board
Corporate performance, board structure, and their determinants in the banking industry
Corporate governance and employee confidence in the Ghanaian banking sector: Mediating role of corporate reporting disclosures
Corporate social reporting revisited
Intertemporal Corporate Carbon Reporting
Corporate social reporting revisited
Corporate social reporting revisited