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The Role of Ethnic Directors in Corporate Social Responsibility: Does Culture matter? The Cultural Trait Theory Perspectives

Osemeke, N and Osemeke, L (2017) The Role of Ethnic Directors in Corporate Social Responsibility: Does Culture matter? The Cultural Trait Theory Perspectives. International Journal of Disclosure and Governance. ISSN 1741-3591

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Abstract

This paper investigates the effect of cultural differences between ethnic directors on corporate social responsibility (CSR) of Public Liability Companies (PLCs) in Nigeria. Using the cultural trait theory, the study focuses on how the ethnic directors are influenced when making decisions concerning CSR. Adopting multiple regression analysis of data, the study investigates the three major ethnic groups (Yoruba, Igbo and Hausa) and finds cultural differences between the ethnic directors affect the adoption of CSR. Empirical results indicate that ethnic directors (Yoruba, Igbo and Hausa) were positively and significantly related to CSR. The paper contributes to the corporate governance and CSR debate concerning how ethnic directors’ decisions impact on CSR activities, particularly on the directors who are individualistic and collectivists towards CSR.

Item Type: Article
Additional Information: This is a post-peer-review, pre-copyedit version of an article published in International Journal of Disclosure and Governance. The definitive publisher-authenticated version Louis, O. & Osemeke, N. Int J Discl Gov (2017). doi:10.1057/s41310-017-0018-7 is available online at: http://dx.doi.org/10.1057/s41310-017-0018-7
Uncontrolled Keywords: 1801 Law
Subjects: H Social Sciences > HF Commerce > HF5001 Business
K Law > K Law (General)
Divisions: Liverpool Business School
Publisher: Palgrave Macmillan
Date Deposited: 10 Feb 2017 10:02
Last Modified: 11 Sep 2017 08:21
DOI or Identification number: 10.1057/s41310-017-0018-7
URI: http://researchonline.ljmu.ac.uk/id/eprint/5495

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