{"id":"https://openalex.org/W2133709293","doi":"https://doi.org/10.5296/ijafr.v5i2.8035","title":"Theoretical Perspectives on Corporate Social Responsibility Disclosure: A Critical Review","display_name":"Theoretical Perspectives on Corporate Social Responsibility Disclosure: A Critical Review","publication_year":2015,"publication_date":"2015-07-21","ids":{"openalex":"https://openalex.org/W2133709293","doi":"https://doi.org/10.5296/ijafr.v5i2.8035","mag":"2133709293"},"language":"en","primary_location":{"id":"doi:10.5296/ijafr.v5i2.8035","doi":"https://doi.org/10.5296/ijafr.v5i2.8035","is_oa":true,"landing_page_url":"https://doi.org/10.5296/ijafr.v5i2.8035","pdf_url":"http://www.macrothink.org/journal/index.php/ijafr/article/download/8035/6549","source":{"id":"https://openalex.org/S2764374755","display_name":"International Journal of Accounting and Financial Reporting","issn_l":"2162-3082","issn":["2162-3082"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["anvur-scientific"],"host_organization":"https://openalex.org/P4328141805","host_organization_name":"Macrothink Institute","host_organization_lineage":["https://openalex.org/P4328141805"],"host_organization_lineage_names":["Macrothink Institute"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Accounting and Financial Reporting","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"hybrid","oa_url":"http://www.macrothink.org/journal/index.php/ijafr/article/download/8035/6549","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5048963362","display_name":"Mohamed Aboelhamd Omran","orcid":"https://orcid.org/0000-0003-4968-4848","observed_orcids":["https://orcid.org/0000-0003-4968-4848","https://orcid.org/0000-0002-4399-4557"]},"institutions":[{"id":"https://openalex.org/I179311214","display_name":"Gulf University for Science & Technology","ror":"https://ror.org/04d9rzd67","country_code":"KW","type":"education","lineage":["https://openalex.org/I179311214"]}],"countries":["KW"],"is_corresponding":false,"raw_author_name":"Mohamed A. Omran","raw_affiliation_strings":["Associate Professor of Accounting, College of Business Administration Gulf University for Science & Technology, Kuwait"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Associate Professor of Accounting, College of Business Administration Gulf University for Science & Technology, Kuwait","institution_ids":["https://openalex.org/I179311214"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5085447004","display_name":"Dineshwar Ramdhony","orcid":"https://orcid.org/0000-0003-0779-6657","observed_orcids":["https://orcid.org/0000-0003-0779-6657"]},"institutions":[{"id":"https://openalex.org/I69072986","display_name":"University of Mauritius","ror":"https://ror.org/05cyprz33","country_code":"MU","type":"education","lineage":["https://openalex.org/I69072986"]}],"countries":["MU"],"is_corresponding":false,"raw_author_name":"Dineshwar Ramdhony","raw_affiliation_strings":["Faculty of Law and Management University of Mauritius"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Faculty of Law and Management University of Mauritius","institution_ids":["https://openalex.org/I69072986"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":15.8308,"has_fulltext":true,"cited_by_count":145,"citation_normalized_percentile":{"value":0.98496017,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":100},"biblio":{"volume":"5","issue":"2","first_page":"38","last_page":"38"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":1.0,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":1.0,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13603","display_name":"Corporate Social Responsibility and Sustainability","score":0.0,"subfield":{"id":"https://openalex.org/subfields/1407","display_name":"Organizational Behavior and Human Resource Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.0,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/corporate-social-responsibility-disclosure","display_name":"corporate social responsibility disclosure","score":0.9769999980926514},{"id":"https://openalex.org/keywords/legitimacy-theory","display_name":"legitimacy theory","score":0.9739999771118164},{"id":"https://openalex.org/keywords/stakeholder-theory","display_name":"stakeholder theory","score":1.0},{"id":"https://openalex.org/keywords/social-contract-theory","display_name":"social contract theory","score":1.0},{"id":"https://openalex.org/keywords/signaling-theory","display_name":"signaling theory","score":0.9890000224113464},{"id":"https://openalex.org/keywords/developed-and-developing-countries","display_name":"developed and developing countries","score":0.6940000057220459},{"id":"https://openalex.org/keywords/emerging-markets","display_name":"emerging markets","score":0.671999990940094},{"id":"https://openalex.org/keywords/resource-competition","display_name":"resource competition","score":0.5460000038146973}],"concepts":[{"id":"https://openalex.org/C141261163","wikidata":"https://www.wikidata.org/wiki/Q218600","display_name":"Corporate social responsibility","level":2,"score":0.8182758092880249},{"id":"https://openalex.org/C176239081","wikidata":"https://www.wikidata.org/wiki/Q2979849","display_name":"Stakeholder theory","level":3,"score":0.8017673492431641},{"id":"https://openalex.org/C2776845398","wikidata":"https://www.wikidata.org/wiki/Q366139","display_name":"Legitimation","level":3,"score":0.7205226421356201},{"id":"https://openalex.org/C201305675","wikidata":"https://www.wikidata.org/wiki/Q852998","display_name":"Stakeholder","level":2,"score":0.6921744346618652},{"id":"https://openalex.org/C46295352","wikidata":"https://www.wikidata.org/wiki/Q207982","display_name":"Legitimacy","level":3,"score":0.6890246868133545},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.5867601037025452},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5632832050323486},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.519490122795105},{"id":"https://openalex.org/C147887874","wikidata":"https://www.wikidata.org/wiki/Q16252774","display_name":"Institutional theory","level":2,"score":0.4796719551086426},{"id":"https://openalex.org/C119232533","wikidata":"https://www.wikidata.org/wiki/Q873451","display_name":"Business ethics","level":2,"score":0.4777193069458008},{"id":"https://openalex.org/C147598955","wikidata":"https://www.wikidata.org/wiki/Q3427818","display_name":"Social responsibility","level":2,"score":0.46987587213516235},{"id":"https://openalex.org/C2776007630","wikidata":"https://www.wikidata.org/wiki/Q2798912","display_name":"Accountability","level":2,"score":0.4644916355609894},{"id":"https://openalex.org/C190253527","wikidata":"https://www.wikidata.org/wiki/Q295354","display_name":"Law and economics","level":1,"score":0.44065237045288086},{"id":"https://openalex.org/C2778348171","wikidata":"https://www.wikidata.org/wiki/Q167037","display_name":"Corporation","level":2,"score":0.41719287633895874},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.23497825860977173},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.231876403093338},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.1548435389995575},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.1525392234325409},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","level":1,"score":0.1517317295074463},{"id":"https://openalex.org/C94625758","wikidata":"https://www.wikidata.org/wiki/Q7163","display_name":"Politics","level":2,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.5296/ijafr.v5i2.8035","doi":"https://doi.org/10.5296/ijafr.v5i2.8035","is_oa":true,"landing_page_url":"https://doi.org/10.5296/ijafr.v5i2.8035","pdf_url":"http://www.macrothink.org/journal/index.php/ijafr/article/download/8035/6549","source":{"id":"https://openalex.org/S2764374755","display_name":"International Journal of Accounting and Financial Reporting","issn_l":"2162-3082","issn":["2162-3082"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["anvur-scientific"],"host_organization":"https://openalex.org/P4328141805","host_organization_name":"Macrothink Institute","host_organization_lineage":["https://openalex.org/P4328141805"],"host_organization_lineage_names":["Macrothink Institute"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Accounting and Financial Reporting","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.5296/ijafr.v5i2.8035","doi":"https://doi.org/10.5296/ijafr.v5i2.8035","is_oa":true,"landing_page_url":"https://doi.org/10.5296/ijafr.v5i2.8035","pdf_url":"http://www.macrothink.org/journal/index.php/ijafr/article/download/8035/6549","source":{"id":"https://openalex.org/S2764374755","display_name":"International Journal of Accounting and Financial Reporting","issn_l":"2162-3082","issn":["2162-3082"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["anvur-scientific"],"host_organization":"https://openalex.org/P4328141805","host_organization_name":"Macrothink Institute","host_organization_lineage":["https://openalex.org/P4328141805"],"host_organization_lineage_names":["Macrothink Institute"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Accounting and Financial Reporting","raw_type":"journal-article"},"sustainable_development_goals":[{"score":0.46149998903274536,"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions"}],"sustainable_development_goals_aurora":[{"score":0.550000011920929,"id":"https://metadata.un.org/sdg/17","display_name":"Partnerships for the goals"}],"study_designs":[],"awards":[],"funders":[{"id":"https://openalex.org/F4320322920","display_name":"University of Mauritius","ror":"https://ror.org/05cyprz33"}],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2133709293.pdf","grobid_xml":"https://content.openalex.org/works/W2133709293.grobid-xml"},"referenced_works_count":80,"referenced_works":["https://openalex.org/W44125190","https://openalex.org/W594895515","https://openalex.org/W617183214","https://openalex.org/W633661686","https://openalex.org/W633896443","https://openalex.org/W1511466599","https://openalex.org/W1513941113","https://openalex.org/W1524661032","https://openalex.org/W1527292076","https://openalex.org/W1544819587","https://openalex.org/W1556481782","https://openalex.org/W1562413884","https://openalex.org/W1590749998","https://openalex.org/W1593882402","https://openalex.org/W1686678914","https://openalex.org/W1895501873","https://openalex.org/W1905298264","https://openalex.org/W1970016467","https://openalex.org/W1979137387","https://openalex.org/W1982532740","https://openalex.org/W1983876445","https://openalex.org/W1985721027","https://openalex.org/W1985993601","https://openalex.org/W1993006443","https://openalex.org/W1997018519","https://openalex.org/W2001170605","https://openalex.org/W2002782252","https://openalex.org/W2005657885","https://openalex.org/W2012654801","https://openalex.org/W2012752879","https://openalex.org/W2014535662","https://openalex.org/W2017528446","https://openalex.org/W2032375295","https://openalex.org/W2035880114","https://openalex.org/W2045619027","https://openalex.org/W2047735993","https://openalex.org/W2050071185","https://openalex.org/W2053643544","https://openalex.org/W2055013323","https://openalex.org/W2055340692","https://openalex.org/W2057897933","https://openalex.org/W2061802549","https://openalex.org/W2066940252","https://openalex.org/W2073257730","https://openalex.org/W2081224628","https://openalex.org/W2089303003","https://openalex.org/W2091874574","https://openalex.org/W2094938509","https://openalex.org/W2101310046","https://openalex.org/W2113413230","https://openalex.org/W2120634978","https://openalex.org/W2123654171","https://openalex.org/W2124225785","https://openalex.org/W2128614305","https://openalex.org/W2140159692","https://openalex.org/W2146880834","https://openalex.org/W2149562450","https://openalex.org/W2157217003","https://openalex.org/W2158511089","https://openalex.org/W2160161278","https://openalex.org/W2181181035","https://openalex.org/W2186389969","https://openalex.org/W2299083639","https://openalex.org/W2336032940","https://openalex.org/W2799825004","https://openalex.org/W3025260591","https://openalex.org/W3121231271","https://openalex.org/W3121614803","https://openalex.org/W3122901669","https://openalex.org/W3123970308","https://openalex.org/W3125715642","https://openalex.org/W3125834252","https://openalex.org/W3125945238","https://openalex.org/W4213038358","https://openalex.org/W4237020755","https://openalex.org/W4245045968","https://openalex.org/W6614942563","https://openalex.org/W6633895512","https://openalex.org/W7073826658","https://openalex.org/W7075662009"],"related_works":["https://openalex.org/W4254973955","https://openalex.org/W2113413230","https://openalex.org/W4416565000","https://openalex.org/W2957109539","https://openalex.org/W4285239357","https://openalex.org/W7015577458","https://openalex.org/W2057897933","https://openalex.org/W6945304848","https://openalex.org/W4221085170","https://openalex.org/W1535912252"],"abstract_inverted_index":{"This":[0],"study":[1],"provides":[2],"an":[3,85,159],"extensive":[4],"critical":[5],"review":[6,24],"of":[7,46,77,80,87,172],"the":[8,41,106,130,142,207,210],"theoretical":[9],"perspectives":[10],"applied":[11],"on":[12,59,105,215],"corporate":[13,60],"social":[14,33,61,161],"responsibility":[15,62],"(CSR)":[16],"disclosure":[17,63,155],"literature.":[18],"From":[19],"a":[20,78,123,180],"CSR":[21,73,88,154,200],"standpoint":[22],"we":[23],"and":[25,36,129,165],"discuss,":[26],"in":[27,102,119,198],"detail,":[28],"legitimacy":[29,70],"theory,":[30,32,35],"stakeholder":[31,82,109],"contract":[34,146,162],"signalling":[37],"theory":[38,57,71,83,93,110,147,177],"to":[39,90,95,112,132,141,158,191],"identify":[40],"situations":[42,66],"that":[43,52,206],"suit":[44,179],"each":[45],"these":[47],"perspectives.":[48],"The":[49],"findings":[50],"show":[51],"there":[53],"is":[54,137,148,203],"no":[55],"universal":[56],"applicable":[58],"for":[64,99,116,150,186],"all":[65],"or":[67],"societies.":[68],"While":[69],"suggests":[72],"disclosures":[74],"are":[75,184],"part":[76],"process":[79],"legitimation,":[81],"offers":[84],"explanation":[86],"accountability":[89],"stakeholders.":[91],"Legitimacy":[92],"seems":[94],"be":[96,113],"more":[97,199],"suitable":[98,115],"organizations":[100,117],"working":[101,118],"developed":[103,143],"countries,":[104],"other":[107,194],"hand,":[108],"appears":[111],"most":[114],"developing":[120],"countries;":[121],"where":[122,182],"corporation":[124],"can":[125],"manage":[126],"its":[127],"stakeholders":[128],"pressure":[131],"comply":[133],"with":[134],"existing":[135],"legislation":[136],"less":[138],"as":[139,153],"compared":[140],"countries.":[144],"Social":[145],"appropriate":[149],"developed/emerged":[151],"economies,":[152],"exists":[156],"due":[157],"implicit":[160],"between":[163],"business":[164,173],"society,":[166],"which":[167],"implies":[168],"some":[169],"indirect":[170],"obligations":[171],"towards":[174],"society.":[175],"Signalling":[176],"will":[178,196],"situation":[181],"firms":[183,195],"competing":[185],"resources.":[187],"A":[188],"firm":[189],"willing":[190],"demarcate":[192],"from":[193],"engage":[197],"practices.":[201],"It":[202],"also":[204],"important":[205],"signal":[208],"reaches":[209],"target":[211],"audience":[212],"by":[213],"reporting":[214],"CSR.":[216]},"counts_by_year":[{"year":2026,"cited_by_count":4},{"year":2025,"cited_by_count":11},{"year":2024,"cited_by_count":16},{"year":2023,"cited_by_count":16},{"year":2022,"cited_by_count":25},{"year":2021,"cited_by_count":26},{"year":2020,"cited_by_count":22},{"year":2019,"cited_by_count":8},{"year":2018,"cited_by_count":6},{"year":2017,"cited_by_count":10},{"year":2016,"cited_by_count":1}],"updated_date":"2026-10-30T12:39:25.321706","created_date":"2016-06-24T00:00:00"}