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

Dineshwar Ramdhony; Mohamed Omran; Khaled Hussainey

doi:10.1108/RAF-01-2023-0009

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

Dineshwar Ramdhony
, Mohamed Omran^*
, Khaled Hussainey

^*Corresponding author for this work

Department of Accounting

Research output: Contribution to journal › Article › peer-review

6 Citations (Scopus)

Abstract

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.

Original language	English
Pages (from-to)	508 -531
Number of pages	24
Journal	Review of Accounting and Finance
Volume	22
Issue number	4
DOIs	https://doi.org/10.1108/RAF-01-2023-0009
Publication status	Published - 28 Jul 2023

UN SDGs

This output contributes to the following UN Sustainable Development Goals (SDGs)

SDG 5 Gender Equality
SDG 6 Clean Water and Sanitation
SDG 8 Decent Work and Economic Growth
SDG 12 Responsible Consumption and Production

Keywords

Accounting disclosure
Board of directors,
Corporate governance
Corporate social responsibility
Emerging markets
Board of directors

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10.1108/RAF-01-2023-0009

Cite this

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title = "Board attributes and corporate social responsibility disclosure quality based on information typology",

abstract = "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.",

keywords = "Accounting disclosure, Board of directors,, Corporate governance, Corporate social responsibility, Emerging markets, Board of directors",

author = "Dineshwar Ramdhony and Mohamed Omran and Khaled Hussainey",

note = "Publisher Copyright: {\textcopyright} 2023, Emerald Publishing Limited.",

year = "2023",

month = jul,

day = "28",

doi = "10.1108/RAF-01-2023-0009",

language = "English",

volume = "22",

pages = "508 --531",

journal = "Review of Accounting and Finance",

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T1 - Board attributes and corporate social responsibility disclosure quality based on information typology

AU - Ramdhony, Dineshwar

AU - Omran, Mohamed

AU - Hussainey, Khaled

PY - 2023/7/28

Y1 - 2023/7/28

N2 - 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.

AB - 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.

KW - Accounting disclosure

KW - Board of directors,

KW - Corporate governance

KW - Corporate social responsibility

KW - Emerging markets

KW - Board of directors

UR - https://www.scopus.com/pages/publications/85164497503

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DO - 10.1108/RAF-01-2023-0009

M3 - Article

SN - 1475-7702

VL - 22

SP - 508

EP - 531

JO - Review of Accounting and Finance

JF - Review of Accounting and Finance

IS - 4

ER -

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

Abstract

UN SDGs

Keywords

Access to Document

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