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Effects of Corporate Governance on Corporate Social Responsibility Disclosure: Evidence from BRICS

Student: Maria Kozitsyna

Supervisor: Elena Makushina

Faculty: Faculty of Economic Sciences

Educational Programme: Economics (Bachelor)

Final Grade: 9

Year of Graduation: 2019

Corporate social responsibility (CSR) is an urgent issue which attracts attention of experts, companies and government all over the world. The aim of the research is to examine an impact of corporate governance mechanisms on CSR disclosure. The regression analysis based on a sample of 235 companies inclusive data for BRICS countries from GRI database, Bloomberg database are used to study the character of the effects of corporate governance mechanisms on CSR disclosure. The research includes new method of estimation of CSR disclosure, which is duration index of disclosure for companies in BRICS countries. The results of the research are as follows: independence of a board of directors positively impacts CSR disclosure, the fact of state regulation system for CSR positively affects CSR disclosure.

Full text (added May 7, 2019)

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