Industry Competition and Corporate Social Responsibility Reporting
Investigating one of the most important determinants of corporate social responsibility reporting, this study examines the relationship between industry competition, as a dimension of external corporate governance, with the dimensions of disclosure and the quality of corporate social responsibility reporting. To measure the disclosure and quality aspects, we use a binary variable and the natural logarithm of the number of words in the relevant reports, respectively. Our results show that industry competition, which is calculated based on the Herfindahl-Hirschman index, is determining factor of the quality of corporate social responsibility reporting and has no significant relationship with the disclosure or non-disclosure of such activities. In this study, the predictions are tested using 100 listed companies on the Tehran Stock Exchange spanning the period of 2017 to 2022. In addition, the logistic and FGLS estimators are employed to estimate the models related to the disclosure and quality aspects, respectively.
- حق عضویت دریافتی صرف حمایت از نشریات عضو و نگهداری، تکمیل و توسعه مگیران میشود.
- پرداخت حق اشتراک و دانلود مقالات اجازه بازنشر آن در سایر رسانههای چاپی و دیجیتال را به کاربر نمیدهد.