Determinants of Corporate Social Responsibility (CSR) disclosure in developed and developing countries: a literature review

Article


Ali, W., Frynas, J. and Mahmood, Z. 2017. Determinants of Corporate Social Responsibility (CSR) disclosure in developed and developing countries: a literature review. Corporate Social Responsibility and Environmental Management. 24 (4), pp. 273-294. https://doi.org/10.1002/csr.1410
TypeArticle
TitleDeterminants of Corporate Social Responsibility (CSR) disclosure in developed and developing countries: a literature review
AuthorsAli, W., Frynas, J. and Mahmood, Z.
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.

KeywordsStrategy and Management, Development, Management, Monitoring, Policy and Law
Research GroupCorporate Social Responsibility and Business Ethics group
LanguageEnglish
PublisherWiley
JournalCorporate Social Responsibility and Environmental Management
ISSN1535-3958
Electronic1535-3966
Publication dates
Online06 Mar 2017
Print03 Jul 2017
Publication process dates
Deposited02 Oct 2019
Accepted29 Sep 2016
Output statusPublished
Digital Object Identifier (DOI)https://doi.org/10.1002/csr.1410
Permalink -

https://repository.mdx.ac.uk/item/887w9

  • 25
    total views
  • 0
    total downloads
  • 3
    views this month
  • 0
    downloads this month

Export as