We use cookies to ensure that we give you the best experience on our website. By continuing to browse this repository, you give consent for essential cookies to be used. You can read more about our Privacy and Cookie Policy.

Durham Research Online
You are in:

Corporate social and environmental reporting : a survey of disclosure practices in Egypt.

Rizk, R. and Dixon, R. and Woodhead, A. (2008) 'Corporate social and environmental reporting : a survey of disclosure practices in Egypt.', Social responsibility journal., 4 (3). pp. 306-323.


Purpose – The purpose of this study is to survey the corporate social and environmental reporting (CSR) practices of Egyptian corporate entities. It aims at contributing to the body of knowledge on the CSR disclosure phenomenon in developing/transitional economies. Design/methodology/approach – A 34-item disclosure index covering environmental, energy, human resources, customer and community involvement issues was used to rank corporations. Findings – A review of a random sample of 60 annual reports for the 2002 financial year revealed significant differences in reporting practices among the members of the nine industry segments surveyed. Findings of this research also lend support to the significance of ownership structure on the reporting decision. Research limitations/implications – The study is based on the annual report disclosures of corporations in the industrial sector. Hence, the conclusions arrived at should not be generalised to the non-industrial sector. A longitudinal study based on a reasonably large sample, which includes the non-industrial sector, is needed to highlight trends in CSR reporting practices in Egypt. In-depth case study-type research would also facilitate understanding of not only what, but also why and how companies are making social and environmental disclosures in Egypt. Originality/value – Reviews of disclosure practices in different parts of the world are always welcome and are arguably somewhat limited in developing countries.

Item Type:Article
Keywords:Disclosure, Egypt, Social responsibility.
Full text:Full text not available from this repository.
Publisher Web site:
Date accepted:No date available
Date deposited:No date available
Date of first online publication:2008
Date first made open access:No date available

Save or Share this output

Look up in GoogleScholar