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

Wang, Y ORCID: https://orcid.org/0000-0001-5438-4255, Yekini, K, Babajide, B and Kessy, M, 2022. Antecedents of corporate social responsibility disclosure: evidence from the UK extractive and retail sector. International Journal of Accounting and Information Management, 30 (2), pp. 161-188. ISSN 1834-7649

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Abstract

Purpose – This study examines the level of corporate social responsibility (CSR) disclosure among 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, our 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 – Our findings show that the level of CSR disclosure from extractive sector is much higher that the counterparts of 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 meeting and CEO duality do not have significant impact on CSR disclosure.

Originality/value – This study contributes to the existing literature on CSR in that it advances our understanding of the interaction between governance mechanisms and specific firm characteristics of two distinct sectors of the UK economy and how this in turn influence the CSR in the two sectors.

Item Type:	Journal article
Publication Title:	International Journal of Accounting and Information Management
Creators:	Wang, Y., Yekini, K., Babajide, B. and Kessy, M.
Publisher:	Emerald
Date:	15 April 2022
Volume:	30
Number:	2
ISSN:	1834-7649
Identifiers:	Number Type 10.1108/IJAIM-08-2021-0158 DOI 1505448 Other
Divisions:	Schools > Nottingham Business School
Record created by:	Laura Ward
Date Added:	06 Jan 2022 09:13
Last Modified:	13 Jul 2022 13:57
URI:	https://irep.ntu.ac.uk/id/eprint/45171

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