The Influence of the Characteristics of the National Business System in the Disclosure of Gender-Related Corporate Social Responsibility Practices

We analysed the influence of the characteristics of national business systems on the disclosure of gender-related corporate social responsibility practices by 150 companies in Latin America that signed the Declaration of Support for Women’s Empowerment Principles. The highest level of disclosure was...

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Main Authors: Marcelle Colares Oliveira, Manuel Salgueiro Rodrigues Júnior, Sérgio Henrique de Oliveira Lima, George Alberto de Freitas
Format: Article
Language:English
Published: MDPI AG 2018-04-01
Series:Administrative Sciences
Subjects:
Online Access:http://www.mdpi.com/2076-3387/8/2/14
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author Marcelle Colares Oliveira
Manuel Salgueiro Rodrigues Júnior
Sérgio Henrique de Oliveira Lima
George Alberto de Freitas
author_facet Marcelle Colares Oliveira
Manuel Salgueiro Rodrigues Júnior
Sérgio Henrique de Oliveira Lima
George Alberto de Freitas
author_sort Marcelle Colares Oliveira
collection DOAJ
description We analysed the influence of the characteristics of national business systems on the disclosure of gender-related corporate social responsibility practices by 150 companies in Latin America that signed the Declaration of Support for Women’s Empowerment Principles. The highest level of disclosure was related to the establishment of high-level corporate leadership for gender equality. Results show that the country’s level of “concentration of power” and “individualism”, and the “orientation towards femininity” have a negative influence on the disclosure of gender-related practices; in addition, the country’s level of “economic development” and the “pressure of unions” exert a positive influence. The results highlight the important role that some national and local institutions play in the women’s empowerment, leading companies to report information on adopted practices. The study innovates and contributes by introducing the explanation of gender-related social disclosure with the national business system approach in Latin America.
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spelling doaj.art-83beec67d430469bbb69bafac3e835452022-12-21T18:46:54ZengMDPI AGAdministrative Sciences2076-33872018-04-01821410.3390/admsci8020014admsci8020014The Influence of the Characteristics of the National Business System in the Disclosure of Gender-Related Corporate Social Responsibility PracticesMarcelle Colares Oliveira0Manuel Salgueiro Rodrigues Júnior1Sérgio Henrique de Oliveira Lima2George Alberto de Freitas3Graduate Program in Administration and Controllership, Federal University of Ceará, Fortaleza 60020-180, BrazilCentre for Applied Social Studies (CESA), State University of Ceará, Fortaleza 60714-903, BrazilCentre for Applied Social Sciences (CCSA), Federal University of Cariri, Juazeiro do Norte 63048-080, BrazilGraduate Program in Administration and Controllership, Federal University of Ceará, Fortaleza 60020-180, BrazilWe analysed the influence of the characteristics of national business systems on the disclosure of gender-related corporate social responsibility practices by 150 companies in Latin America that signed the Declaration of Support for Women’s Empowerment Principles. The highest level of disclosure was related to the establishment of high-level corporate leadership for gender equality. Results show that the country’s level of “concentration of power” and “individualism”, and the “orientation towards femininity” have a negative influence on the disclosure of gender-related practices; in addition, the country’s level of “economic development” and the “pressure of unions” exert a positive influence. The results highlight the important role that some national and local institutions play in the women’s empowerment, leading companies to report information on adopted practices. The study innovates and contributes by introducing the explanation of gender-related social disclosure with the national business system approach in Latin America.http://www.mdpi.com/2076-3387/8/2/14corporate social responsibilitydisclosurenational business system
spellingShingle Marcelle Colares Oliveira
Manuel Salgueiro Rodrigues Júnior
Sérgio Henrique de Oliveira Lima
George Alberto de Freitas
The Influence of the Characteristics of the National Business System in the Disclosure of Gender-Related Corporate Social Responsibility Practices
Administrative Sciences
corporate social responsibility
disclosure
national business system
title The Influence of the Characteristics of the National Business System in the Disclosure of Gender-Related Corporate Social Responsibility Practices
title_full The Influence of the Characteristics of the National Business System in the Disclosure of Gender-Related Corporate Social Responsibility Practices
title_fullStr The Influence of the Characteristics of the National Business System in the Disclosure of Gender-Related Corporate Social Responsibility Practices
title_full_unstemmed The Influence of the Characteristics of the National Business System in the Disclosure of Gender-Related Corporate Social Responsibility Practices
title_short The Influence of the Characteristics of the National Business System in the Disclosure of Gender-Related Corporate Social Responsibility Practices
title_sort influence of the characteristics of the national business system in the disclosure of gender related corporate social responsibility practices
topic corporate social responsibility
disclosure
national business system
url http://www.mdpi.com/2076-3387/8/2/14
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