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Factors affecting corporate social responsibility disclosure in Egypt

journal contribution
posted on 06.12.2017, 00:00 by K Hussainey, M Elsayed, M Abdel Razik
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.

Funding

Category 1 - Australian Competitive Grants (this includes ARC, NHMRC)

History

Volume

8

Issue

4

Start Page

432

End Page

443

Number of Pages

12

eISSN

1810-3057

ISSN

1727-9232

Location

Ukraine

Publisher

Virtus InterPress

Language

en-aus

Peer Reviewed

Yes

Open Access

No

External Author Affiliations

Akādīmīyat al-Sādāt lil-ʻUlūm al-Idārīyah; Faculty of Arts, Business, Informatics and Education; Institute for Resource Industries and Sustainability (IRIS); International Education Research Centre (IERC); Learning and Teaching Education Research Centre (LTERC); University of Stirling;

Era Eligible

Yes

Journal

Corporate ownership & control.

Exports