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

Author

Listed:
  • Dineshwar Ramdhony
  • Mohamed Omran
  • Khaled Hussainey

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.

Suggested Citation

  • Dineshwar Ramdhony & Mohamed Omran & Khaled Hussainey, 2023. "Board attributes and corporate social responsibility disclosure quality based on information typology," Review of Accounting and Finance, Emerald Group Publishing Limited, vol. 22(4), pages 508-531, July.
    • Handle: RePEc:eme:rafpps:raf-01-2023-0009
    DOI: 10.1108/RAF-01-2023-0009
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