García-Meca, Emma; Uribe-Bohórquez, María-Victoria; … - In: Administrative Sciences : open access journal 8 (2018) 3/41, pp. 1-23
different board characteristics on the level of corporate social responsibility (CSR) disclosures of banks. For that, we use a … disclosure CSR information in baking sector. But, these results are moderated by the national cultural system; concretely …, previous positive effects of independence and diversity of banks' boards on CSR reporting are reduced in countries with a …