Antecedents of corporate social responsibility disclosure: evidence from the UK extractive and retail sector

Purpose This study aims to examine the level of corporate social responsibility (CSR) disclosure among UK extractive and retail sectors consequently ascertain whether board characteristics firm can explain observable differences in extent CSR disclosure. Design/methodology/approach Based on KPMG survey 2017, sample comprises all firms industries, such as mining oil gas also food drug retailers general for period 2005 2018. Findings The findings show that from sector is much higher than their counterparts sector. In addition, multiple regression results positively significantly associated with gender diversity, independence, size. Nevertheless, meetings Chief Executive Officer duality do not have a significant impact Originality/value contributes existing literature it advances understanding interaction between governance mechanisms specific two distinct economy how this turn influences sectors.