Only a handful of studies focuses on the relationship between the legal origin and the content of CSR reports, based on the institutional differences. The previous studies have contradicting results. The paper aims to add to the body of research by analyzing the relationship between the legal origin and its effect on the content of CSR disclosure. To analyse the content a scoring index is developed following Clarkson, Li, Richardson, & Vasvari, 2008 and Ong 2016. 45 CSR reports from 8 different countries are analysed and the research period is 2018 or FY 2019. The findings suggest that companies from code law countries do publish more in-depth CSR reports. The key findings are that code law countries disclose more employment related information and that institutional regulations lead to better disclosure. Overall, this study extends the discussion on the effects of the legal origin.
| Identifer | oai:union.ndltd.org:UPSALLA1/oai:DiVA.org:du-35073 |
| Date | January 2020 |
| Creators | Zimmerer-Benz, Mona |
| Publisher | Högskolan Dalarna, Företagsekonomi |
| Source Sets | DiVA Archive at Upsalla University |
| Language | English |
| Detected Language | English |
| Type | Student thesis, info:eu-repo/semantics/bachelorThesis, text |
| Format | application/pdf |
| Rights | info:eu-repo/semantics/openAccess |
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