The Relationship between Social Visibility and CSR Disclosure

Waris Ali, Maha Faisal Alsayegh, Zubair Ahmad, Zeeshan Mahmood and Javed Iqbal
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Waris Ali: Department of Business Administration, University of Sahiwal (formerly BZU Sub-Campus Sahiwal), Sahiwal 57000, Pakistan
Maha Faisal Alsayegh: Department of Accounting, Faculty of Economics and Administration, King Abdulaziz University, Jeddah 80200, Saudi Arabia
Zubair Ahmad: Institute of Management Sciences Bahauddin Zakariya University, Multan 60800, Pakistan
Zeeshan Mahmood: Department of Commerce, Bahauddin Zakariya University, Multan 60800, Pakistan
Javed Iqbal: Institute of Management Sciences Bahauddin Zakariya University, Multan 60800, Pakistan

Sustainability, 2018, vol. 10, issue 3, 1-32

Abstract: The aim of this research is to investigate the link between different proxies of social visibility such as company size, company profitability, environmental sensitivity, and multinational subsidiary with CSR disclosure. This study used a content analysis method to extract CSR-related information from the annual reports of 253 listed companies of Pakistan. The collected data was analyzed through a multiple linear pooled regression analysis technique. The results showed that company size, company profitability, environmental sensitivity, and to be a multinational subsidiary have a significant positive relationship with CSR disclosure. This indicates that different aspects of corporate social visibility are associated with CSR disclosure. We assert that highly socially visible companies, prone to pressures from various actors of the society such as the media, NGOs, the government, and other stakeholders, appear to disclose CSR information to manage relationships with these actors.

Keywords: social visibility; company characteristics; CSR disclosure; developing country (search for similar items in EconPapers)
JEL-codes: O13 Q Q0 Q2 Q3 Q5 Q56 (search for similar items in EconPapers)
Date: 2018
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (15)

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