时间和国家对金融机构社会信息披露的制度影响:来自14个欧洲国家的证据

I. Adelopo, Ramiro Cea Moure
{"title":"时间和国家对金融机构社会信息披露的制度影响:来自14个欧洲国家的证据","authors":"I. Adelopo, Ramiro Cea Moure","doi":"10.2139/ssrn.1719096","DOIUrl":null,"url":null,"abstract":"In this paper, we examine time and country specific institutional effects on CSR disclosures by big bank in fourteen Western European banks. For time effect, we compared banks’ CSR disclosures in 2005, when societal expectation of banks’ CSR disclosures was considered low, to their CSR disclosures in 2008, when social expectations from banks were higher due to the legitimacy gaps. For the institutional effects, we examine the impacts of legal origin and cultural institutions on CSR disclosures of banks in the countries studied. We find that banks are intransigent in their CSR disclosures as they maintained a constant CSR score for both periods. We also find significant relationships between countries’ legal origin and the nature of disclosures made by banks. Consistent with our hypotheses, we find that banks operating in high uncertainty avoidance cultures make more CSR disclosures than banks in low uncertainty avoidance culture, but individualism/collectivism cultural dimensions were not relevant to banks CSR disclosures. We made important contribution to literature and identified policy implications of our findings.","PeriodicalId":365753,"journal":{"name":"CGN: The Environment (Topic)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2010-12-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"9","resultStr":"{\"title\":\"Time and Country Specific Institutional Effects on Corporate Social Disclosure by Financial Institutions: Evidence from Fourteen European Countries\",\"authors\":\"I. Adelopo, Ramiro Cea Moure\",\"doi\":\"10.2139/ssrn.1719096\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"In this paper, we examine time and country specific institutional effects on CSR disclosures by big bank in fourteen Western European banks. For time effect, we compared banks’ CSR disclosures in 2005, when societal expectation of banks’ CSR disclosures was considered low, to their CSR disclosures in 2008, when social expectations from banks were higher due to the legitimacy gaps. For the institutional effects, we examine the impacts of legal origin and cultural institutions on CSR disclosures of banks in the countries studied. We find that banks are intransigent in their CSR disclosures as they maintained a constant CSR score for both periods. We also find significant relationships between countries’ legal origin and the nature of disclosures made by banks. Consistent with our hypotheses, we find that banks operating in high uncertainty avoidance cultures make more CSR disclosures than banks in low uncertainty avoidance culture, but individualism/collectivism cultural dimensions were not relevant to banks CSR disclosures. We made important contribution to literature and identified policy implications of our findings.\",\"PeriodicalId\":365753,\"journal\":{\"name\":\"CGN: The Environment (Topic)\",\"volume\":\"1 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2010-12-02\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"9\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"CGN: The Environment (Topic)\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.2139/ssrn.1719096\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"CGN: The Environment (Topic)","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2139/ssrn.1719096","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 9

摘要

本文考察了14家西欧大银行社会责任披露的具体时间和国家制度效应。在时间效应方面,我们比较了2005年社会对银行社会责任信息披露的期望较低与2008年社会对银行社会责任信息披露的期望较高的情况。对于制度效应,我们考察了法律渊源和文化制度对所研究国家银行社会责任披露的影响。我们发现银行在社会责任披露方面不妥协,因为它们在两个时期都保持了恒定的社会责任评分。我们还发现,国家的法律渊源与银行披露的性质之间存在重要关系。与我们的假设一致,我们发现在高不确定性规避文化下运营的银行比在低不确定性规避文化下运营的银行披露了更多的社会责任,但个人主义/集体主义文化维度与银行社会责任披露无关。我们对文献做出了重要贡献,并确定了我们研究结果的政策含义。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
查看原文
分享 分享
微信好友 朋友圈 QQ好友 复制链接
本刊更多论文
Time and Country Specific Institutional Effects on Corporate Social Disclosure by Financial Institutions: Evidence from Fourteen European Countries
In this paper, we examine time and country specific institutional effects on CSR disclosures by big bank in fourteen Western European banks. For time effect, we compared banks’ CSR disclosures in 2005, when societal expectation of banks’ CSR disclosures was considered low, to their CSR disclosures in 2008, when social expectations from banks were higher due to the legitimacy gaps. For the institutional effects, we examine the impacts of legal origin and cultural institutions on CSR disclosures of banks in the countries studied. We find that banks are intransigent in their CSR disclosures as they maintained a constant CSR score for both periods. We also find significant relationships between countries’ legal origin and the nature of disclosures made by banks. Consistent with our hypotheses, we find that banks operating in high uncertainty avoidance cultures make more CSR disclosures than banks in low uncertainty avoidance culture, but individualism/collectivism cultural dimensions were not relevant to banks CSR disclosures. We made important contribution to literature and identified policy implications of our findings.
求助全文
通过发布文献求助,成功后即可免费获取论文全文。 去求助
来源期刊
自引率
0.00%
发文量
0
期刊最新文献
Are Carbon Emissions Associated with Stock Returns? Total Portfolio Activation: A Framework for Creating Social and Environmental Impact across Asset Classes Corporate Governance in a Carbon Constrained World Time and Country Specific Institutional Effects on Corporate Social Disclosure by Financial Institutions: Evidence from Fourteen European Countries Market Valuation of Corporate CO₂ Emissions, Disclosure and Emissions Trading
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
0
微信
客服QQ
Book学术公众号 扫码关注我们
反馈
×
意见反馈
请填写您的意见或建议
请填写您的手机或邮箱
已复制链接
已复制链接
快去分享给好友吧!
我知道了
×
扫码分享
扫码分享
Book学术官方微信
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术
文献互助 智能选刊 最新文献 互助须知 联系我们:info@booksci.cn
Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。
Copyright © 2023 Book学术 All rights reserved.
ghs 京公网安备 11010802042870号 京ICP备2023020795号-1