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#4878. Board of directors characteristics and disclosure practices of corporate social responsibility: a comparative study between Brazilian and Spanish companies
| July 2026 | publication date |
| Proposal available till | 02-06-2025 |
| 4 total number of authors per manuscript | 0 $ |
| The title of the journal is available only for the authors who have already paid for |
| Journal’s subject area: |
| Social Sciences (miscellaneous); Business, Management and Accounting (all); |
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Abstract:
The purpose of this paper is to verify if the characteristics of the board of directors (BD) affects the disclosure practices of corporate social responsibility (CSR). Two different population samples were used from the period 20XX-20XX: Brazilian listed companies and Spanish companies. It is observed that the size of the board positively affects CSR disclosure practices of the two groups of companies. Regarding the research question of this study, it was found that the profile of the board affects the disclosure practices of CSR of Brazilian and Spanish companies. Both the BD of Spanish companies as the Brazilian still requires the participation of a greater number of women. It is important to remember that the variable that represents women in the board presented a positive impact on the dependent variables, and it is statistically significant, so it is possible to affirm that when a large number of women are on the Board, the company tends to disclose more standardized information about CSR practices. This research should benefit, in this sense, investors, managers and policymakers, civil society representatives and corporate managers themselves active in the two economies investigated. Thus, it is justified the choice of Spain for its comparative analysis due to the need for more field studies on this topic in both countries, and also that it has been promoted by their governments.
Keywords:
Accounting; Board; Finance; Governance; Sustainability
Contacts :
2 place - free (for sale)
3 place - free (for sale)
4 place - free (for sale)
Abstract:
The purpose of this paper is to verify if the characteristics of the board of directors (BD) affects the disclosure practices of corporate social responsibility (CSR). Two different population samples were used from the period 20XX-20XX: Brazilian listed companies and Spanish companies. It is observed that the size of the board positively affects CSR disclosure practices of the two groups of companies. Regarding the research question of this study, it was found that the profile of the board affects the disclosure practices of CSR of Brazilian and Spanish companies. Both the BD of Spanish companies as the Brazilian still requires the participation of a greater number of women. It is important to remember that the variable that represents women in the board presented a positive impact on the dependent variables, and it is statistically significant, so it is possible to affirm that when a large number of women are on the Board, the company tends to disclose more standardized information about CSR practices. This research should benefit, in this sense, investors, managers and policymakers, civil society representatives and corporate managers themselves active in the two economies investigated. Thus, it is justified the choice of Spain for its comparative analysis due to the need for more field studies on this topic in both countries, and also that it has been promoted by their governments.
Keywords:
Accounting; Board; Finance; Governance; Sustainability
Contacts :
