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首页> 外文期刊>Administrative Sciences >The Influence of the Characteristics of the National Business System in the Disclosure of Gender-Related Corporate Social Responsibility Practices
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The Influence of the Characteristics of the National Business System in the Disclosure of Gender-Related Corporate Social Responsibility Practices

机译：国家企业制度特征在与性别相关的企业社会责任实践的披露中的影响

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摘要

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.
机译：我们分析了国家商业系统的特征对拉丁美洲150家签署了《支持妇女赋权原则宣言》的公司披露与性别相关的企业社会责任实践的影响。最高级别的披露与建立两性平等高级公司领导层有关。结果表明，该国的“权力集中”和“个人主义”水平以及“女性化取向”对公开与性别有关的做法具有负面影响;此外，该国的“经济发展”水平和“工会压力”也产生了积极的影响。结果突显了一些国家和地方机构在增强妇女权能中所起的重要作用，从而促使公司报告采用的做法的信息。该研究通过引入拉丁美洲国家商业系统方法对性别相关的社会披露进行了解释，从而进行了创新和贡献。

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