Abstract
We analysed the influence of the characteristics of national business systems on the disclosure of gender-related corporate social responsibility practices by 150 companies in Latin America that signed the Declaration of Support for Women’s Empowerment Principles. The highest level of disclosure was related to the establishment of high-level corporate leadership for gender equality. Results show that the country’s level of “concentration of power” and “individualism”, and the “orientation towards femininity” have a negative influence on the disclosure of gender-related practices; in addition, the country’s level of “economic development” and the “pressure of unions” exert a positive influence. The results highlight the important role that some national and local institutions play in the women’s empowerment, leading companies to report information on adopted practices. The study innovates and contributes by introducing the explanation of gender-related social disclosure with the national business system approach in Latin America.
Highlights
García-Sánchez et al (2016) conclude that collectivist societies have higher levels of disclosure of information relating to the corporate social responsibility (CSR) due to their being formed by individuals who feel part of a group, having strong links with the company, confirming the hypothesis of the study: a higher level of collectivism of the country generates a greater disclosure of information of CSR
Colombia, Chile and Venezuela were the countries that presented the highest level of disclosure; it should be noted that the latter has only one company that adhered to the Women’s Empowerment Principles (WEP)
The level of disclosure of CSR practices on gender by the studied companies was observed at an average of 7.41, considered low for signatory companies of the WEPs
Summary
The characteristics of the institutional environment influence the decisions and strategies of companies towards corporate social responsibility (CSR), the disclosure of information relating to CSR practices and the perception of corporate legitimacy (Blindheim 2015; Matten and Moon 2008). The characteristics of the national business system that have a positive and negative influence on the adoption of corporate social responsibility practices aimed at gender equity are little explored, they may have significant impacts on reducing inequalities related to overcoming the serious issues that involve human rights, citizenship, work, employment, and income (Matten and Moon 2008; Aguilera et al 2007). The study aims to analyse the influence of the characteristics of the national business systems on the disclosure of practices of corporate social responsibility related to gender by companies in Latin America. We analysed the influence of the characteristics of national business systems in the disclosure of gender-related corporate social responsibility practices by 150 companies in Latin America that signed the Declaration of Support for Women’s Empowerment Principles.
Sign-in/Register to view highlights & summary Sign-in/Register to access full text options 
Free) 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a call
