我要吃瓜

Citation

Hussainey K, Elsayed M & Abdel Razik M (2011) Factors affecting corporate social responsibility in Egypt. Corporate Ownership and Control, 8 (4), pp. 432-443. http://www.virtusinterpress.org/-Corporate-Ownership-and-Control-.html

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.

Keywords
Corporate social responsibility; Egyptian listed companies; Content analysis and Annual report narratives

Journal
Corporate Ownership and Control: Volume 8, Issue 4