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Title: The impact of religiosity and corruption on CSR reporting: The case of U.S. banks
Authors: Chantziaras, Antonios
Dedoulis, Emmanouil
Grougiou, Vassiliki
Leventis, Stergios
Type: Article
Subjects: FRASCATI::Social sciences
FRASCATI::Social sciences::Economics and Business::Business and Management
Keywords: Corporate social responsibility reporting
Financial institutions
Issue Date: Mar-2020
Publisher: Elsevier
Source: Journal of Business Research
Volume: 109
First Page: 362
Last Page: 374
Abstract: In this paper, we provide insights into CSR disclosure strategies by bringing to the fore the important role played by contextual factors. We examine the impact of religiosity upon the instigation of voluntary CSR disclosures and the way that corruption, a trans-systemic contextual feature, moderates this relationship. We draw upon social norm and institutional theories to illuminate the mechanisms through which contextual elements give rise to management disclosure strategies. Our investigation focuses on the U.S. context, where religiosity is of increasing importance and concentrates on the U.S. banking industry, whose impacts and ramifications are global. We demonstrate that the probability of a bank issuing a standalone CSR report is positively associated with the level of adherence to religious norms, a relationship which weakens in regions characterized by high levels of corruption. The implications of our findings are important for analysts and other market participants.
Electronic ISSN: 0148-2963
Other Identifiers: 10.1016/j.jbusres.2019.12.025
Appears in Collections:Department of Business Administration

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