Determinants of corporate social responsibility disclosure in corporate annual reports in Egypt / Ola Alaa Eldine Elsayed ; Supervised Ahmed Anis Ahmed

Thesis (M.Sc.) - Cairo University - Faculty of Commerce - Department of Accounting

Egypt witnessed initiatives and developments toward corporate social responsibility disclosure (CSRD) such as the established Egyptian corporate responsibility center in 2010. These initiatives could affect the social responsibility disclosure in Egypt and would result in more adequate social information disclosure. This research aims to identify firm's social responsibility disclosure level after compliance with the newly initiatives, test the relationship between firm characteristics and social responsibility disclosure level in the Egyptian listed firms, and define the most influential and effective characteristics could be considered as determinant's of corporate social responsibility disclosure under legitimacy and stakeholder theory in Egyptian listed firms.. In order to achieve these previous main objectives, two main hypotheses have been developed, based on the literature review. The first hypothesis investigates if there is a significant positive relationship between internal determinants (ownership structure, firm size, board composition, leverage, financial performance, audit committee, and earnings quality) and corporate social responsibility disclosure. The second one investigates if there is a significant positive relationship between external determinants (firm visibility and sector affiliation) and corporate social responsibility disclosure

Issued also as CD