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Corporate social disclosure under isomorphic pressures: evidence from business groups

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  • Alessia Montecchia
  • Emiliano Di Carlo

Abstract

This paper investigates the relationship between ownership and corporate social disclosure (CSD) with the aim of answering the following research questions: Can the affiliation of listed companies in a wider business group influence their CSD? Do the affiliated listed companies have CSDs similar to each other and/or to their parent company? If the businesses of affiliated listed subsidiaries are unrelated, how much of their CSD can be explained by the industry in which they operate instead of their group affiliation? The multiple case studies analysis developed through a content analysis applied to 13 business groups reveal whether and how the affiliation is influential on CSD. Findings show that the CSD of an entity is strongly affected by affiliation to a business group, both when subsidiaries operate in the same industry as their parent and when, notwithstanding the unrelated business, the directional activity of the parent is particularly significant.

Suggested Citation

  • Alessia Montecchia & Emiliano Di Carlo, 2015. "Corporate social disclosure under isomorphic pressures: evidence from business groups," International Journal of Business Governance and Ethics, Inderscience Enterprises Ltd, vol. 10(2), pages 137-164.
    • Handle: RePEc:ids:ijbget:v:10:y:2015:i:2:p:137-164
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    Cited by:

    1. Shantanu Dutta & Supriya Katti & B. V. Phani & Pengcheng Zhu, 2022. "Corporate social responsibility spending as a building block for sustainable corporate ethical identity: Lessons from Indian business groups," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 43(3), pages 696-717, April.
    2. Kalpana Tokas & Kartik Yadav, 2023. "Foreign Ownership and Corporate Social Responsibility: The Case of an Emerging Market," Global Business Review, International Management Institute, vol. 24(6), pages 1302-1325, December.
    3. Melsa Ararat & Asli M. Colpan & Dirk Matten, 2018. "Business Groups and Corporate Responsibility for the Public Good," Journal of Business Ethics, Springer, vol. 153(4), pages 911-929, December.
    4. Olena Liakh & Francesca Spigarelli, 2020. "Managing Corporate Sustainability and Responsibility Efficiently: A Review of Existing Literature on Business Groups and Networks," Sustainability, MDPI, vol. 12(18), pages 1-42, September.

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