Please use this identifier to cite or link to this item: http://hdl.handle.net/20.500.11889/4283
Title: Determinants of corporate social responsibility reporting : evidence from an emerging economy
Authors: Naser, Kamal
Hassan, Yousef
Keywords: Social responsibility of business
Abu Dhabi Securities Exchange
Content analysis (Communication)
Issue Date: 2013
Publisher: Journal of Contemporary Issues in Business Research
Abstract: This paper aims to measure the extent of corporate social responsibility (CSR) and its determinates by non-financial companies listed on Abu Dhabi Securities Exchange. The study employs content analysis of the annual reports to measure the extent of CSR disclosure in Abu Dhabi Companies. In addition, the study adopts multiple regression analysis to identify factors influencing the extent of corporate social responsibility disclosure. The findings reveal that the level of CSR disclosure by companies listed on Abu Dhabi Securities Exchange is low with an average of 34 %, indicating that such disclosure is still not of a primary concern to these companies. The results also suggest that the extent of CSR disclosure is influenced by corporate size, industry and profitability. The paper is limited by the subjectivity of content analysis as well as it considers CSR disclosure for only one year. This study has public policy implications for the decision makers in the UAE as well as a number of other Arab and Middle East countries. This paper adds to the limited CSR literature in Arab and Middle East countries in general and the United Arab Emirates in particular. This paper not only examines the extent and determinants of corporate social disclosure but also attempts to theorize such disclosure.
URI: http://hdl.handle.net/20.500.11889/4283
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