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

Autor: Marcelle Colares Oliveira, Manuel Salgueiro Rodrigues Júnior, Sérgio Henrique de Oliveira Lima, George Alberto de Freitas
Jazyk: angličtina
Rok vydání: 2018
Předmět:
Zdroj: Administrative Sciences, Vol 8, Iss 2, p 14 (2018)
Druh dokumentu: article
ISSN: 2076-3387
DOI: 10.3390/admsci8020014
Popis: 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.
Databáze: Directory of Open Access Journals
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