The Country-Level Determinants of Sustainability Reporting in Emerging Markets
Keyword(s):
This chapter examines the role of the institutional environment in the adoption of GRI-based sustainability reporting in emerging markets. Panel data analysis of the relevant data of firms from 20 emerging markets provides evidence that environmental, social, and governance performance, financial structure, and cultural dimensions are the institutional drivers of corporate social responsibility disclosure which was measured by publishing a GRI-based sustainability report. Overall findings of the study show that strategic decisions regarding CSR disclosure of companies are shaped by the institutional context in which they operate.
2016 ◽
Vol 56
(6)
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pp. 641-654
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2016 ◽
Vol 14
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pp. 279-298
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2016 ◽
Vol 10
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pp. 1-19
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2020 ◽
Vol 14
(1)
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pp. 88-96
2021 ◽
Vol ahead-of-print
(ahead-of-print)
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2019 ◽
Vol 28
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pp. 305-320
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2021 ◽
Vol 16
(3)
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pp. 11