TY - JOUR 
A1 - García Meca, Emma
AU - Uribe Bohórquez, María Victoria
AU - Cuadrado Ballesteros, Beatriz
T1 - Culture, Board Composition and Corporate Social Reporting in the Banking Sector
Y1 - 2018
SN - 2076-3387
UR - http://hdl.handle.net/10317/7742
AB - 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.
KW - Economía Financiera y Contabilidad
KW - Corporate governance
KW - Board of directors
KW - CSR disclosures
KW - Banking sector
LA - eng
PB - MDPI
ER -