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• W4383571364 endingPage "531" @default.
• W4383571364 startingPage "508" @default.
• W4383571364 abstract "Purpose This paper aims to answer whether board attributes affect corporate social responsibility disclosure quality (CSRDQ) and whether these findings are sensitive to CSRDQ measurement. Design/methodology/approach The authors use the content analysis method to measure CSRDQ in annual report narratives of 41 Mauritian-listed companies for 2008–2019. System-generalized method of moments is used to test research hypotheses. Findings The analysis shows that board attributes affect CSRDQ. It also shows that the impact of CSRDQ is sensitive to CSRDQ measurement. Practical implications This study informs stakeholders on the drivers of CSRDQ. Mauritius authorities could revise the corporate governance code to enhance CSRDQ, and the Stock Exchange of Mauritius could also provide regulations/guidance to listed companies to improve their CSRDQ. Originality/value This study brings new insights by viewing CSRDQ based on verifiability, as verifiable CSR reporting improves the fairness of information disclosed by management." @default.
• W4383571364 created "2023-07-08" @default.
• W4383571364 creator A5048963362 @default.
• W4383571364 creator A5072422543 @default.
• W4383571364 creator A5085447004 @default.
• W4383571364 date "2023-07-10" @default.
• W4383571364 modified "2023-10-18" @default.
• W4383571364 title "Board attributes and corporate social responsibility disclosure quality based on information typology" @default.
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• W4383571364 doi "https://doi.org/10.1108/raf-01-2023-0009" @default.

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