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Culture, Board Composition and Corporate Social Reporting in the Banking Sector

Departamento de Economía Financiera y Contabilidad, Polytechnic University of Cartagena, 30202 Cartagena, Spain
Departamento de Administración y Economía de la Empresa, University of Salamanca, 37007 Salamanca, Spain
Multidisciplinary Institute for Enterprise (IME), University of Salamanca, 37007 Salamanca, Spain
Author to whom correspondence should be addressed.
These authors contributed equally to this work.
Adm. Sci. 2018, 8(3), 41;
Received: 7 June 2018 / Revised: 26 July 2018 / Accepted: 26 July 2018 / Published: 31 July 2018
PDF [1445 KB, uploaded 2 August 2018]


This paper contributes to the debate on the corporate governance of financial institutions, by studying the effect of different board characteristics on the level of corporate social responsibility (CSR) disclosures of banks. For that, we use a sample composed by 159 banks over the period 2004–2010. We found that independent directors and gender diversity favor the disclosure CSR information in baking sector. But, these results are moderated by the national cultural system; concretely, previous positive effects of independence and diversity of banks’ boards on CSR reporting are reduced in countries with a weaker cultural system, that is, individualist, masculine and vertically stratified societies, that are little indulgent and short-term oriented and show high levels of uncertainty avoidance. View Full-Text
Keywords: corporate governance; board of directors; CSR disclosures; banking sector corporate governance; board of directors; CSR disclosures; banking sector

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García-Meca, E.; Uribe-Bohórquez, M.-V.; Cuadrado-Ballesteros, B. Culture, Board Composition and Corporate Social Reporting in the Banking Sector. Adm. Sci. 2018, 8, 41.

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