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Explicitness of 10-K reporting on CSR-related topics and board composition.

Narutto, Aleksandr; Raziani, Mostafa
Master thesis
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URI
https://hdl.handle.net/11250/2828853
Date
2021
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  • Master Thesis [4207]
Abstract
This paper examines the relationship between board composition characteristics, particularly

board gender diversity, size, and independence level on one side, and the level of explicitness

in reporting related to corporate social responsibility (CSR) on the other. For a sample of 2398

10-K forms of US firms, we conduct a textual analysis on annual reports published between

April 1st, 2020, and March 31st, 2021. We identify important CSR-related topics and establish

dictionaries of most indicative words for them. We then process texts with the reports to

construct the measure that defines the level of explicitness. Our results confirm that companies

with more women on the board tend to disclose more explicitly on CSR-related topics in general

annual reports. However, board size is not significant in predicting the same measure. When

controlling for additional factors, we confirm that independence level of the board has no

correlation with explicitness level. Finally, we suggest some important avenues for future

research in this field.

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