文章基本信息

标题：Há Influência do ambiente institucional nas práticas de divulgação de RSC? O papel da governança
本地全文：下载
作者：María del Mar Miras Rodríguez ; Bernabé Escobar Pérez
期刊名称：RAE - Revista de Administração de Empresas
印刷版ISSN：2178-938X
出版年度：2016
卷号：56
期号：6
页码：641-654
语种：English
出版社：RAE - Revista de Administração de Empresas
摘要：The aim of this article is to analyze whether the institutional environment has a direct effect on Corporate Social Responsibility (CSR) reporting practices or if this effect is explained by the influence of the institutional environment on Corporate Governance (CG) mechanisms. To conduct our study, we focused on two countries that reflect different types of institutional environment: relation-based (Brazil) and rule-based (Spain). Based on our results, we can affirm that the institutional environment influences CG mechanisms (Board Size and Reference Shareholder) as well as companies’ CSR disclosure. Additionally, the CG mechanisms affected by the institutional environment also help to explain differences in CSR reporting practices. As relation-based societies evolve into rules-based environments, the information disclosed about CSR becomes more complex due to a strengthening of CG mechanisms.
关键词：Corporate governance;Disclosure;Corporate social responsibility;Institutional environment;Ownership structure;Gobierno corporativo;Divulgación de información;Responsabilidad social corporativa;Entorno institucional;Estructura de propiedad;Governança corporativa;Divulgação de informações;Responsabilidade social corporativa;Cultura nacional;Estrutura acionista