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

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

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.

Original language	English
Journal	Review of Accounting and Finance
Early online date	10 Jul 2023
DOIs	https://doi.org/10.1108/RAF-01-2023-0009
Publication status	Published - 28 Jul 2023
Externally published	Yes

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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 = "PurposeThis 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/approachThe 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.FindingsThe analysis shows that board attributes affect CSRDQ. It also shows that the impact of CSRDQ is sensitive to CSRDQ measurement.Practical implicationsThis 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/valueThis study brings new insights by viewing CSRDQ based on verifiability, as verifiable CSR reporting improves the fairness of information disclosed by management.",

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

year = "2023",

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day = "28",

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

language = "English",

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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 - PurposeThis 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/approachThe 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.FindingsThe analysis shows that board attributes affect CSRDQ. It also shows that the impact of CSRDQ is sensitive to CSRDQ measurement.Practical implicationsThis 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/valueThis study brings new insights by viewing CSRDQ based on verifiability, as verifiable CSR reporting improves the fairness of information disclosed by management.

AB - PurposeThis 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/approachThe 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.FindingsThe analysis shows that board attributes affect CSRDQ. It also shows that the impact of CSRDQ is sensitive to CSRDQ measurement.Practical implicationsThis 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/valueThis study brings new insights by viewing CSRDQ based on verifiability, as verifiable CSR reporting improves the fairness of information disclosed by management.

U2 - 10.1108/RAF-01-2023-0009

DO - 10.1108/RAF-01-2023-0009

M3 - Article

SN - 1475-7702

JO - Review of Accounting and Finance

JF - Review of Accounting and Finance

ER -

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

Abstract

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