Determinants of corporate social responsibility disclosure ratings by Spanish listed firms
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AuthorReverte Maya, Carmelo
Knowledge AreaEconomía Financiera y Contabilidad
SponsorsThis work is part of the research project ECO2008-06238-C02-01/ECON funded by the Spanish Ministry of Education and Science andThis work is part of the research project ECO2008-06238-C02-01/ECON funded by the Spanish Ministry of Education and Science and ERDF.
Bibliographic CitationReverte, C. Determinants of corporate social responsibility disclosure ratings by Spanish listed firms. Journal of Business Ethics, 88, 351–366 (2009). https://doi.org/10.1007/s10551-008-9968-9
KeywordsCorporate social responsibility disclosure
The aim of this paper is to analyze whether a number of firm and industry characteristics, as well as media exposure, are potential determinants of corporate social responsibility (CSR) disclosure practices by Spanish listed firms. Empirical studies have shown that CSR disclosure activism varies across companies, industries, and time (Gray et al., Accounting, Auditing & Accountability Journal 8(2), 47-77, 1995; Journal of Business Finance & Accounting 28(3/4), 327-356, 2001; Hackston and Milne, Accounting, Auditing & Accountability Journal 9(1), 77-108, 1996; Cormier and Magnan, Journal of International Financial Management and Accounting, 1(2), 171-195, 2003; Cormier et al., European Accounting Review 14(1), 3-39, 2005), which is usually justified by reference to several theoretical constructs, such as the legitimacy, stakeholder, and agency theories. Our findings evidence that firms with higher CSR ratings present a statistically significant larger size and a higher media exposure, and ...
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