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Determinants ofCorporate SocialResponsibility (CSR)Disclosure inDeveloped andDeveloping Countries:A Literature Review Waris AliJêdrzej George FrynasZeeshan Mahmood2017 год

Determinants of Corporate Social Responsibility (CSR) Disclosure in Developed and Developing Countries: A Literature Review
review

Страница публикацииПубликация в OpenAlex
Аннотация: Abstract Based on a survey and content analysis of 76 empirical research articles, this article reviews the factors driving Corporate Social Responsibility (CSR) disclosure in both developed and developing countries. We find that firm characteristics such as company size, industry sector, profitability, and corporate governance mechanisms predominantly appear to drive the CSR reporting agenda. Furthermore, political, social, and cultural factors influence the CSR disclosure agenda. We find crucial differences between the determinants of CSR disclosure in developed and developing countries. In developed countries, the concerns of specific stakeholders, for example, regulators, shareholders, creditors, investors, environmentalists and the media are considered very important in disclosing CSR information. In developing countries, CSR reporting is more heavily influenced by the external forces/powerful stakeholders such as international buyers, foreign investors, international media and international regulatory bodies (e.g. the World Bank). Furthermore, in contrast to developed countries, firms in developing countries perceive relatively little pressure from the public with regards to CSR disclosure. Copyright © 2017 John Wiley & Sons, Ltd and ERP Environment
Год издания: 2017
Авторы: Waris Ali, Jêdrzej George Frynas, Zeeshan Mahmood
Издательство: Wiley
Источник: Corporate Social Responsibility and Environmental Management
Ключевые слова: Corporate Social Responsibility Reporting, Environmental Sustainability in Business, Sustainable Supply Chain Management