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

Waris Ali; Jedrzej George Frynas; Zeeshan Mahmood

doi:10.1002/csr.1410

journal article Mar 06, 2017

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

Waris Ali

Jedrzej George Frynas Zeeshan Mahmood

Corporate Social Responsibility and Environmental Management Vol. 24 No. 4 pp. 273-294 · Wiley

View at Publisher Save 10.1002/csr.1410

Abstract

AbstractBased 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

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Citations

111

References

Details

Published: Mar 06, 2017
Vol/Issue: 24(4)
Pages: 273-294
License: View

Authors

W

Waris Ali

Business Administration Bahauddin Zakariya University Sub‐Campus Sahiwal Farid Town Sahiwal Pakistan

J

Jedrzej George Frynas

Middlesex University Business School London United Kingdom

Z

Zeeshan Mahmood

Bahauddin Zakariya University Department of Commerce Multan Pakistan

Cite This Article

Waris Ali, Jedrzej George Frynas, Zeeshan Mahmood (2017). Determinants of Corporate Social Responsibility (CSR) Disclosure in Developed and Developing Countries: A Literature Review. Corporate Social Responsibility and Environmental Management, 24(4), 273-294. https://doi.org/10.1002/csr.1410

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

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