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The Relationship between Femininity and Sustainability Reporting

Research paper by María L. Gallén, Carlos Peraita

Indexed on: 11 Apr '17Published on: 10 Apr '17Published in: Corporate Social Responsibility and Environmental Management



Abstract

Most research on corporate social responsibility (CSR) disclosure and stakeholder engagement with sustainable development has focused on the internal factors of corporations, leaving aside the characteristics of the institutional, cultural, and economic context of the country where corporations operate. The purpose of this study is to investigate the influence of femininity in the disclosure of sustainability information based on the Global Reporting Initiative (GRI) guidelines at a developed country context. We use three measures of the CSR information disclosure by country: the GRI reports per million of inhabitants, the GRI reports application level, and the percentage of GRI reports with external assurance. The results of this study show that countries with higher femininity orientation provide a higher quantity of sustainability reports, but do not provide higher quality sustainability reports. Copyright © 2017 John Wiley & Sons, Ltd and ERP Environment