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The Influence of Corporate Governance and Corporate Foundations on Corporate Social Responsibility (CSR) Reporting Practices

Dineshwar, Ramdhony and Afzalur, Rashid and Jeff, Gow and Soobaroyen, Teerooven (2021) 'The Influence of Corporate Governance and Corporate Foundations on Corporate Social Responsibility (CSR) Reporting Practices.' Journal of African Business. ISSN 1522-8916

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Abstract

This study investigates whether corporate governance and corporate foundations have any influence on corporate social responsibility (CSR) reporting practices in the context of a developing country – Mauritius. Data were collected from Mauritian listed companies for the period of 2007–2014. Content analysis was used to assess the extent of CSR reporting. Multivariate regression was used to investigate the three research hypotheses. It was found that firms which contribute to a CSR foundation, generally report a higher level of CSR information provision. Conversely, state ownership has a negative influence on the level of CSR reporting while board independence had no significant influence on CSR reporting. This study contributes to the literature by shedding light on less explored intrinsic drivers of CSR reporting. While the role of extrinsic drivers (e.g. institutional obligations) remains relevant, it is only through an organizational/management commitment to ethical and social issues that substantive embedding of positive managerial attitudes toward CSR and stakeholder will occur.

Item Type: Article
Uncontrolled Keywords: CSR Reporting, foundations, boards, Mauritius
Divisions: Faculty of Social Sciences > Essex Business School
Faculty of Social Sciences > Essex Business School > Essex Accounting Centre
Depositing User: Elements
Date Deposited: 13 Jul 2021 19:22
Last Modified: 13 Jul 2021 19:22
URI: http://repository.essex.ac.uk/id/eprint/30727

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