The Influence of the Characteristics of the National Business System in the Disclosure of Gender-Related Corporate Social Responsibility Practices

Oliveira, Marcelle Colares; Júnior, Manuel Salgueiro Rodrigues; De Oliveira Lima, Sérgio Henrique; De Freitas, George Alberto

doi:10.3390/admsci8020014

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The Influence of the Characteristics of the National Business System in the Disclosure of Gender-Related Corporate Social Responsibility Practices

Marcelle Colares Oliveira

^1,*

Manuel Salgueiro Rodrigues Júnior

Sérgio Henrique De Oliveira Lima

and

George Alberto De Freitas

Graduate Program in Administration and Controllership, Federal University of Ceará, Fortaleza 60020-180, Brazil

Centre for Applied Social Studies (CESA), State University of Ceará, Fortaleza 60714-903, Brazil

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)

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Abstract

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. View Full-Text

Keywords: corporate social responsibility; disclosure; national business system

This is an open access article distributed under the Creative Commons Attribution License which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited

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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. https://doi.org/10.3390/admsci8020014

AMA Style

Oliveira MC, Júnior MSR, De Oliveira Lima SH, De Freitas GA. The Influence of the Characteristics of the National Business System in the Disclosure of Gender-Related Corporate Social Responsibility Practices. Administrative Sciences. 2018; 8(2):14. https://doi.org/10.3390/admsci8020014

Chicago/Turabian Style

Oliveira, Marcelle C., Manuel S.R. Júnior, Sérgio H. De Oliveira Lima, and George A. De Freitas. 2018. "The Influence of the Characteristics of the National Business System in the Disclosure of Gender-Related Corporate Social Responsibility Practices" Administrative Sciences 8, no. 2: 14. https://doi.org/10.3390/admsci8020014

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