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Determinants of CSR disclosure in Mexico

Author

Listed:
  • Claudia Arena
  • Yanira Petrides
  • Petros Vourvachis

Abstract

This paper investigates corporate social (and environmental) responsibility (CSR) disclosure practices in Mexico. By analysing a sample of Mexican companies in 2010, it utilises a detailed manual content analysis and identifies corporate-governance-related determinants of CSR disclosure. The study shows a general association between the governance variables and both the content and the semantic properties of CSR information published by Mexican companies. Although an increased international influence on CSR disclosure is noted, the study reveals the symbolic role of CSR committees and the negative influence of foreign ownership on community disclosure, suggesting that improvements in business engagement with stakeholders are needed for CSR to be instrumental in business conduct.

Suggested Citation

  • Claudia Arena & Yanira Petrides & Petros Vourvachis, 2020. "Determinants of CSR disclosure in Mexico," International Journal of Banking, Accounting and Finance, Inderscience Enterprises Ltd, vol. 11(3), pages 303-341.
    • Handle: RePEc:ids:injbaf:v:11:y:2020:i:3:p:303-341
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    Cited by:

    1. Mônica Cavalcanti Sá de Abreu & Romulo Alves Soares & Victor Daniel‐Vasconcelos & Vicente Lima Crisóstomo, 2023. "Does board diversity encourage an environmental policy focused on resource use, emission reduction and innovation? The case of companies in Latin America," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(3), pages 1161-1176, May.

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