The Influence of the Characteristics of the National Business System in the Disclosure of Gender-Related Corporate Social Responsibility Practices
1
Graduate Program in Administration and Controllership, Federal University of Ceará, Fortaleza 60020-180, Brazil
2
Centre for Applied Social Studies (CESA), State University of Ceará, Fortaleza 60714-903, Brazil
3
Centre for Applied Social Sciences (CCSA), Federal University of Cariri, Juazeiro do Norte 63048-080, Brazil
*
Author to whom correspondence should be addressed.
Adm. Sci. 2018, 8(2), 14; https://doi.org/10.3390/admsci8020014
Received: 13 February 2018 / Revised: 23 March 2018 / Accepted: 26 March 2018 / Published: 17 April 2018
(This article belongs to the Special Issue Corporate Social Responsibility Disclosure and Assurance: Economic and Financial Consequences)
We analysed the influence of the characteristics of national business systems on the disclosure of gender-related corporate social responsibility practices by 150 companies in Latin America that signed the Declaration of Support for Women’s Empowerment Principles. The highest level of disclosure was related to the establishment of high-level corporate leadership for gender equality. Results show that the country’s level of “concentration of power” and “individualism”, and the “orientation towards femininity” have a negative influence on the disclosure of gender-related practices; in addition, the country’s level of “economic development” and the “pressure of unions” exert a positive influence. The results highlight the important role that some national and local institutions play in the women’s empowerment, leading companies to report information on adopted practices. The study innovates and contributes by introducing the explanation of gender-related social disclosure with the national business system approach in Latin America.
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MDPI and ACS Style
Oliveira, M.C.; Júnior, M.S.R.; De Oliveira Lima, S.H.; De Freitas, G.A. The Influence of the Characteristics of the National Business System in the Disclosure of Gender-Related Corporate Social Responsibility Practices. Adm. Sci. 2018, 8, 14.
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