Factors affecting corporate social responsibility disclosure in Egypt

Khaled Hussainey, Mohamed Elsayed*, Marwa Abdel Razik

*Corresponding author for this work

Research output: Contribution to journalArticlepeer-review

52 Citations (Scopus)

Abstract

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.

Original languageEnglish
Pages (from-to)432-443
Number of pages12
JournalCorporate Ownership and Control
Volume8
Issue number4 E
DOIs
Publication statusPublished - 2011
Externally publishedYes

Keywords

  • Content analysis and annual report narratives
  • Corporate social responsibility
  • Egyptian listed companies

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