%0 Journal Article 
%A García Meca, Emma
%A Uribe Bohórquez, María Victoria
%A Cuadrado Ballesteros, Beatriz
%T Culture, Board Composition and Corporate Social Reporting in the Banking Sector
%D 2018
%@ 2076-3387
%U http://hdl.handle.net/10317/7742
%X 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.
%K Economía Financiera y Contabilidad
%K Corporate governance
%K Board of directors
%K CSR disclosures
%K Banking sector
%~ GOEDOC, SUB GOETTINGEN