Does the institutional environment affect CSR disclosure? The role of governance

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,...

Полное описание

Библиографические подробности
Главные авторы: María del Mar Miras Rodríguez, Bernabé Escobar Pérez
Формат: Статья
Язык:English
Опубликовано: Fundação Getulio Vargas, Escola de Administração de Empresas de São Paulo 2016-11-01
Серии:RAE: Revista de Administração de Empresas
Предметы:
Online-ссылка:https://bibliotecadigital.fgv.br/ojs/index.php/rae/article/view/64793