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

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  • Dineshwar Ramdhony
    University of Mauritius
  • Mohamed Omran
    Xi'an Jiaotong‐Liverpool University
  • Khaled Hussainey
    University of Portsmouth
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 languageEnglish
JournalReview of Accounting and Finance
Early online date10 Jul 2023
DOIs
Publication statusPublished - 28 Jul 2023
Externally publishedYes
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