thesis subject :
The quality of CSR disclosure: contextual factors and national culture
Thesis start date :
Name of thesis supervisor(s) :
Vincent Maymo & Hubert Tchakouté
Thesis abstract :
The main objective of this thesis is to explore the impact of national culture on the quality of CSR information disclosure by companies, and more specifically by companies in the banking sector. Since June 2021, the European Banking Authority has required banks to provide quantitative information on climate risks. The choice of the banking sector is also justified by the fact that banks play a crucial role in the financing and development of communities, which is fundamental to sustainable development (Levine, 2005; Beck, Demirgüç-Kunt & Levine, 2010; Scholtens, 2011). According to Pérez & Del Bosque (2012), social banking institutions should offer a range of legal, economic, ethical, and discretionary services. Therefore, their corporate social responsibility (CSR) practices and transparency must be taken into consideration. Since the 2008 global financial crisis, central banks around the world have been working to strengthen the relationship between banks and their customers, encouraging them to adopt more socially responsible behaviors by implementing risk management systems and CSR strategies and activities (Deutsch & Pintér, 2014).
We will consider proposing a definition of disclosure quality, as there is currently no clear definition of disclosure quality.
Three areas underpin this thesis:
1. Analyzing differences in CSR information disclosure practices between culturally diverse countries and regions.
2. Enrich the literature by studying a new factor that may interfere with the relationship between national culture and the quality of corporate social responsibility disclosure: religiosity.
3. Finally, we will attempt to measure the occurrence of an exogenous shock and its direct or indirect impact on the quality of CSR disclosure.
