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The role of ethnic directors in corporate social responsibility: Does culture matter? The cultural trait theory perspectives

Author

Listed:
  • Osemeke Louis

    (London Business College)

  • Nobert Osemeke

    (Liverpool John Moores University)

Abstract

This paper investigates the effect of cultural differences between ethnic directors on Corporate Social Responsibility (CSR) of Public Liability Companies (PLCs) in Nigeria. Using the cultural trait theory, the study focuses on how the ethnic directors are influenced when making decisions concerning CSR. Adopting multiple regression analysis of data, the study investigates the three major ethnic groups (Yoruba, Igbo and Hausa) and finds cultural differences between the ethnic directors affect the adoption of CSR. Empirical results indicate that ethnic directors (Yoruba, Igbo and Hausa) were positively and significantly related to CSR. The paper contributes to the corporate governance and CSR debate concerning how ethnic directors’ decisions impact on CSR activities, particularly on the directors who are individualistic and collectivists towards CSR.

Suggested Citation

  • Osemeke Louis & Nobert Osemeke, 2017. "The role of ethnic directors in corporate social responsibility: Does culture matter? The cultural trait theory perspectives," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 14(2), pages 152-172, May.
    • Handle: RePEc:pal:ijodag:v:14:y:2017:i:2:d:10.1057_s41310-017-0018-7
    DOI: 10.1057/s41310-017-0018-7
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    2. Shamsuddeen Mamuda Ali & Muhammad Aminu Isa, 2018. "Firms Attributes and Corporate Social Responsibility Disclosure: A Literature Review," International Journal of Academic Research in Business and Social Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences, vol. 8(4), pages 312-324, April.

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