Board attributes and corporate social responsibility disclosure quality based on information typology

Purpose – This paper aims to answer whether board attributes affect corporate social responsibility
disclosure quality (CSRDQ) and whether these findings are sensitive to CSRDQ measurement.
Design/methodology/approach – We use the content analysis method to measure CSRDQ in
annual report narratives of 41 Mauritian listed companies for 2008-2019. System- generalized
method of moments (GMM) is used to test research hypotheses.
Findings – The analysis shows that board attributes affect CSRDQ. It also shows that the impact
of CSRDQ is sensitive to CSRDQ measurement.
Practical implications – This study informs stakeholders on the drivers of CSRDQ.
Mauritius authorities could revise the corporate governance code to enhance CSRDQ, and the
Stock Exchange of Mauritius could also provide regulations/guidance to listed companies to
improve their CSRDQ.
Originality/ value - This study brings new insights by viewing CSRDQ based on verifiability, as verifiable CSR reporting improves the fairness of information disclosed by management.