Board attributes and corporate social responsibility disclosure quality based on information typology
Review of Accounting and Finance
ISSN: 1475-7702
Article publication date: 10 July 2023
Issue publication date: 28 July 2023
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
The authors 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 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
Acknowledgements
The authors are very thankful to all the associated personnel in any reference that contributed in/for the purpose of this research. The authors also thank Oren Mooneeapen for his support and valuable comments. All remaining errors are our own. Further, this research holds no conflict of interest and is not funded through any source.
Citation
Ramdhony, D., Omran, M. and Hussainey, K. (2023), "Board attributes and corporate social responsibility disclosure quality based on information typology", Review of Accounting and Finance, Vol. 22 No. 4, pp. 508-531. https://doi.org/10.1108/RAF-01-2023-0009
Publisher
:Emerald Publishing Limited
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