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

Ali, Waris, Frynas, Jedrzej George and Mahmood, Zeeshan (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. ISSN 1535-3958 (doi:10.1002/csr.1410)

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.

Item Type: Article
Keywords (uncontrolled): Strategy and Management, Development, Management, Monitoring, Policy and Law
Research Areas: A. > Business School > International Management and Innovation > Corporate Social Responsibility and Business Ethics group
Item ID: 27678
Notes on copyright: Copyright © 2017 John Wiley & Sons, Ltd and ERP Environment
Useful Links:
Depositing User: Jisc Publications Router
Date Deposited: 02 Oct 2019 19:53
Last Modified: 04 Oct 2019 11:59
URI: https://eprints.mdx.ac.uk/id/eprint/27678

Actions (login required)

Edit Item Edit Item