Determinants of corporate social responsibility disclosure ratings by Spanish listed firms
View/ Open
Share
Statistics
View Usage StatisticsMetadata
Show full item recordAuthor
Reverte Maya, CarmeloKnowledge Area
Economía Financiera y ContabilidadSponsors
This 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.Publication date
2009Publisher
Springer-VerlagBibliographic Citation
Reverte, 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/s10551-008-9968-9Keywords
Corporate social responsibility disclosureSpain
Localization
Abstract
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 ...
Collections
- Artículos [1733]
The following license files are associated with this item:
Social media