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Antecedents of corporate social responsibility disclosure: evidence from the UK extractive and retail sector

Author

Listed:
  • Yan Wang
  • Kemi Yekini
  • Bola Babajide
  • Miriama Kessy

Abstract

Purpose - This study aims to examine the level of corporate social responsibility (CSR) disclosure among the UK extractive and retail sectors and consequently ascertain whether corporate board characteristics and firm characteristics can explain observable differences in the extent of CSR disclosure. Design/methodology/approach - Based on the KPMG survey 2017, the sample comprises all the firms in the extractive industries, such as mining and oil and gas and also retail industries, such as food and drug retailers and general retailers for the sample period of 2005 to 2018. Findings - The findings show that the level of CSR disclosure from extractive sector is much higher than that of their counterparts in retail sector. In addition, the multiple regression results show that CSR disclosure is positively and significantly associated with board gender diversity, board independence, board size. Nevertheless, the results show that board meetings and Chief Executive Officer duality do not have a significant impact on CSR disclosure. Originality/value - This study contributes to the existing literature on CSR in that it advances the understanding of the interaction between governance mechanisms and specific firm characteristics of two distinct sectors of the UK economy and how this in turn influences the CSR in the two sectors.

Suggested Citation

  • Yan Wang & Kemi Yekini & Bola Babajide & Miriama Kessy, 2022. "Antecedents of corporate social responsibility disclosure: evidence from the UK extractive and retail sector," International Journal of Accounting & Information Management, Emerald Group Publishing Limited, vol. 30(2), pages 161-188, February.
    • Handle: RePEc:eme:ijaimp:ijaim-08-2021-0158
    DOI: 10.1108/IJAIM-08-2021-0158
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    Citations

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    Cited by:

    1. Marika Arena & Giovanni Azzone & Sara Ratti & Valeria Maria Urbano & Giovanni Vecchio, 2023. "Sustainable development goals and corporate reporting: An empirical investigation of the oil and gas industry," Sustainable Development, John Wiley & Sons, Ltd., vol. 31(1), pages 12-25, February.
    2. Finja Lena Kind & Jennifer Zeppenfeld & Rainer Lueg, 2023. "The impact of chief executive officer narcissism on environmental, social, and governance reporting," Business Strategy and the Environment, Wiley Blackwell, vol. 32(7), pages 4448-4466, November.
    3. Nurshahirah Abd Majid & Amar Hisham Jaaffar & Raed Hussam Mansour Alzoubi, 2023. "The Impact of Women’s Role in Corporate Governance on Carbon Disclosure Performance: A Descriptive Study of Top 100 Global Energy Leaders," International Journal of Energy Economics and Policy, Econjournals, vol. 13(6), pages 404-417, November.

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