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A study of corporate social responsibility disclosure practices in Saudi Arabia

Aldosari, A. and Atkins, J. (2015) A study of corporate social responsibility disclosure practices in Saudi Arabia. In: British Accounting and Finance Association Conference, 23 - 25 March 2015, Manchester.

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This paper analyses changes in corporate social responsibility (CSR) reporting practices among Saudi listed companies in the past three years. Using content analysis methodology of annual reports, a sample of 174 annual reports representing 58 Saudi listed companies from different sectors were analysed to investigate the extent of the level of CSR disclosure in the years 2010 to 2012. Our paper focuses on trends of CSR information in the four categories: Environment; Employee; Community and Customer. In developing countries, the CSR disclosure studies are limited and in the case of Saudi Arabia. Overall a significant increase in CSR reporting was observed over that period despite the fact that private-sector companies are still in the early stages of awareness as far as integrating CSR activities into their corporate policies and strategies is concerned.

Item Type:Conference or Workshop Item (Paper)
Divisions:Henley Business School > Business Informatics, Systems and Accounting
ID Code:40093
Uncontrolled Keywords:Corporate social responsibility disclosures, Content analysis, Annual reports, Saudi Arabia


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