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

Author

Listed:
  • Marcelle Colares Oliveira

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

  • Manuel Salgueiro Rodrigues Júnior

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

  • Sérgio Henrique De Oliveira Lima

    (Centre for Applied Social Sciences (CCSA), Federal University of Cariri, Juazeiro do Norte 63048-080, Brazil)

  • George Alberto De Freitas

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

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.

Suggested Citation

  • Marcelle Colares Oliveira & Manuel Salgueiro Rodrigues Júnior & Sérgio Henrique De Oliveira Lima & George Alberto 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, MDPI, vol. 8(2), pages 1-17, April.
    • Handle: RePEc:gam:jadmsc:v:8:y:2018:i:2:p:14-:d:141427
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    References listed on IDEAS

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