Factors affecting corporate social responsibility disclosure in Egypt
By K. Hussainey, M. Elsayed, Marwan F. Abdel Razik. 2011
115 citations recorded by the source corpus.
The study makes a significant contribution to the corporate social responsibility (CSR) disclosure literature by offering the first study of its type undertaken in Egypt as an example of a developing country that examines the determinants of individual and aggregated types of CSR information. Using a sample of 111 Egyptian listed companies for the period of 2005–2010, we find that 66% of the Egyptian listed companies disclose on average 10–50 CSR statements. In addition, we find that product/customer information is used extensively by Egyptian listed companies compared with other types of CSR information. Finally we find that profitability is the main determinant for the aggregated and most of individual CSR information in Egypt.
Subfields: Accounting, Marketing, Strategy and Management
View Paper: https://www.semanticscholar.org/paper/c919babc26ac435b6a29399a5ba90dfdf05d45f9
How researchers see this paper
The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.
In Accounting
In Marketing
In Strategy and Management
Citations in the corpus
- Determinants of Corporate Social Responsibility Disclosure: An Empirical Study of Polish Listed Companies (2017, background): “…own disclosure indexes in order to measure the extent of CSR disclosures (e.g., Verbeeten et al. [42]; Bayoud et al. [44]; Rahman et al. [45]; Said et al. [46]; Haniffa and Cooke [47]; Hussainey et al. [48]; Rouf [49]; Khan [50]; Gamerschlag et al. [51]; Tagesson et al. [53]; Ho and Taylor [55]).”