CSRD traditional and contextual influencing factors: the case of Saudi Arabia

Khalid Mujahid Alharbi and Ibrahim G. Mahgoub

Cogent Business & Management, 2024, vol. 11, issue 1, 2336292

Abstract: In today’s economy, one of the most appealing strategy requirements for company operations is corporate social responsibility. This paper reviews the existing bodies of literature related to the determinants of corporate social responsibility (CSR) with a focus on Saudi Arabia. This paper studies the literature of CSR and CSR disclosure (CSRD). The study expands knowledge on CSRD through analyzing the historical development of previous studies, research impact, theories utilized, research country/context, and methodologies and models used to capture CSRD. The analysis of the existing literature of CSRD in Saudi Arabia shows that there is a need for more research examining not only traditional determinants but also, and most importantly, contextual characteristics. This is the first known research that thoroughly examines the current Saudi CSRD literature and identifies contextual factors that should be examined in relation to CSRD. In summary, the study highlights a number of research areas, points out a number of gaps in the literature, and provides a comprehensive and interesting roadmap for future research. The research directions identified in this paper can be used as guidance for future CSRD studies of different emerging countries.

Date: 2024
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DOI: 10.1080/23311975.2024.2336292

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