Firm's Internationalization and CSR Disclosure: Does Context Matter?. / Арай, Юлия Николаевна; Веселова, Анна Сергеевна; Гаранина, Татьяна Александровна; Dikova, Desislava.
2019. 18-20.Research output: Contribution to conference › Abstract
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TY - CONF
T1 - Firm's Internationalization and CSR Disclosure: Does Context Matter?.
AU - Арай, Юлия Николаевна
AU - Веселова, Анна Сергеевна
AU - Гаранина, Татьяна Александровна
AU - Dikova, Desislava
PY - 2019
Y1 - 2019
N2 - The paper explores the relationship between internationalization of Russian companies and the disclosure of the information about their CSR initiatives. It hypothesizes the positive relationships between the level of internationalization of Russian companies and the level of their CSR disclosure, including environment-oriented, community-oriented, workplace, and marketplace CSR initiatives. Moreover, the paper states the specificity of internationalization paths of Russian companies and hypothesizes the effect of geographical focus of internationalization of Russian companies on the relationships under investigation. The paper uses the panel data on 221 large Russian companies for the period of 2014 and 2015 and tests the empirical models. The results confirm the positive andsignificant effect of internationalization on CSR disclosure for the companies that choose their internationalization destinations in non-CIS countries.
AB - The paper explores the relationship between internationalization of Russian companies and the disclosure of the information about their CSR initiatives. It hypothesizes the positive relationships between the level of internationalization of Russian companies and the level of their CSR disclosure, including environment-oriented, community-oriented, workplace, and marketplace CSR initiatives. Moreover, the paper states the specificity of internationalization paths of Russian companies and hypothesizes the effect of geographical focus of internationalization of Russian companies on the relationships under investigation. The paper uses the panel data on 221 large Russian companies for the period of 2014 and 2015 and tests the empirical models. The results confirm the positive andsignificant effect of internationalization on CSR disclosure for the companies that choose their internationalization destinations in non-CIS countries.
KW - CIs
KW - csr
KW - disclosure
KW - internationalization
KW - russia
KW - CIs
KW - csr
KW - disclosure
KW - internationalization
KW - russia
M3 - Abstract
SP - 18
EP - 20
ER -
ID: 78616789