0000000000406725
AUTHOR
María L. Gallén
showing 3 related works from this author
The Relationship between Femininity and Sustainability Reporting
2017
Most research on corporate social responsibility (CSR) disclosure and stakeholder engagement with sustainable development has focused on the internal factors of corporations, leaving aside the characteristics of the institutional, cultural, and economic context of the country where corporations operate. The purpose of this study is to investigate the influence of femininity in the disclosure of sustainability information based on the Global Reporting Initiative (GRI) guidelines at a developed country context. We use three measures of the CSR information disclosure by country: the GRI reports per million of inhabitants, the GRI reports application level, and the percentage of GRI reports wit…
The effects of national culture on corporate social responsibility disclosure: a cross-country comparison
2017
This article presents a cross-country analysis of the influence of national culture on corporate social responsibility (CSR) disclosure. We analyse the relationship between the Hofstede’s cultural ...
A comparison of corporate social responsibility engagement in the OECD countries with categorical data
2015
This note presents a new method to compare the engagement level of the OECD countries with the corporate social responsibility (CSR) activities when achievements of their companies are described by CSR standards. We introduce the eigenvector procedure developed by Herrero and Villar (2013), applying the analysis of group performance with categorical data. We find that differences in CSR engagement across OECD countries are quite low in the top and the bottom of the eigenvector classification compared with those of the GRI index. However, there are important differences across countries placed in the middle rank of these two classifications.