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

Author

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  • Riham Rizk
  • Robert Dixon
  • Anne Woodhead

Abstract

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.

Suggested Citation

  • Riham Rizk & Robert Dixon & Anne Woodhead, 2008. "Corporate social and environmental reporting: a survey of disclosure practices in Egypt," Social Responsibility Journal, Emerald Group Publishing Limited, vol. 4(3), pages 306-323, August.
    • Handle: RePEc:eme:srjpps:v:4:y:2008:i:3:p:306-323
    DOI: 10.1108/17471110810892839
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    Citations

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    Cited by:

    1. Ebrahim, Ahmed & Fattah, Tarek Abdel, 2015. "Corporate governance and initial compliance with IFRS in emerging markets: The case of income tax accounting in Egypt," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 24(C), pages 46-60.
    2. Rosane Maria Seibert & Clea Beatriz Macagnan & Robert Dixon, 2021. "Priority Stakeholders’ Perception: Social Responsibility Indicators," Sustainability, MDPI, vol. 13(3), pages 1-22, January.
    3. Waris Ali & Jedrzej George Frynas & Zeeshan Mahmood, 2017. "Determinants of Corporate Social Responsibility (CSR) Disclosure in Developed and Developing Countries: A Literature Review," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 24(4), pages 273-294, July.
    4. Nik Nazli Nik Ahmad & Noor Afzalina Mohamad, 2014. "Environmental Disclosures by the Malaysian Construction Sector: Exploring Extent and Quality," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 21(4), pages 240-252, July.
    5. Waris Ali & Jeffrey Wilson & Muhammad Husnain, 2022. "Determinants/Motivations of Corporate Social Responsibility Disclosure in Developing Economies: A Survey of the Extant Literature," Sustainability, MDPI, vol. 14(6), pages 1-26, March.
    6. Ali M Gerged & Christopher J Cowton & Eshani S Beddewela, 2018. "Towards Sustainable Development in the Arab Middle East and North Africa Region: A Longitudinal Analysis of Environmental Disclosure in Corporate Annual Reports," Business Strategy and the Environment, Wiley Blackwell, vol. 27(4), pages 572-587, May.
    7. Nobanee, Haitham & Ellili, Nejla, 2016. "Corporate sustainability disclosure in annual reports: Evidence from UAE banks: Islamic versus conventional," Renewable and Sustainable Energy Reviews, Elsevier, vol. 55(C), pages 1336-1341.
    8. Kansal, Monika & Joshi, Mahesh & Batra, Gurdip Singh, 2014. "Determinants of corporate social responsibility disclosures: Evidence from India," Advances in accounting, Elsevier, vol. 30(1), pages 217-229.
    9. Abdelfattah, Tarek & Aboud, Ahmed, 2020. "Tax avoidance, corporate governance, and corporate social responsibility: The case of the Egyptian capital market," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 38(C).
    10. B. S. Choudri & Mahad Baawain & Khalifa Al-Zeidi & Hamood Al-Nofli & Rashid Al-Busaidi & Khalifa Al-Fazari, 2017. "Citizen perception on environmental responsibility of the corporate sector in rural areas," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 19(6), pages 2565-2576, December.
    11. Abdul Jelil Abukari & Ibn Kailan Abdul-Hamid, 2018. "Corporate social responsibility reporting in the telecommunications sector in Ghana," International Journal of Corporate Social Responsibility, Springer, vol. 3(1), pages 1-9, December.
    12. Nejla Ould Daoud Ellili, 2020. "Environmental, Social, and Governance Disclosure, Ownership Structure and Cost of Capital: Evidence from the UAE," Sustainability, MDPI, vol. 12(18), pages 1-23, September.
    13. María del Mar Miras-Rodríguez & Domingo Martínez-Martínez & Bernabé Escobar-Pérez, 2018. "Which Corporate Governance Mechanisms Drive CSR Disclosure Practices in Emerging Countries?," Sustainability, MDPI, vol. 11(1), pages 1-20, December.
    14. Ourvashi Bissoon, 2018. "Corporate social responsibility in Mauritius: an analysis of annual reports of multinational hotel groups," Asian Journal of Sustainability and Social Responsibility, Springer, vol. 3(1), pages 1-19, December.
    15. Hayam Wahba, 2010. "How do institutional shareholders manipulate corporate environmental strategy to protect their equity value? A study of the adoption of ISO 14001 by Egyptian firms," Business Strategy and the Environment, Wiley Blackwell, vol. 19(8), pages 495-511, December.
    16. Jamali, Dima & Jain, Tanusree & Samara, Georges & Zoghbi, Edwina, 2020. "How institutions affect CSR practices in the Middle East and North Africa: A critical review," Journal of World Business, Elsevier, vol. 55(5).
    17. Elisabetta Magnaghi, 2014. "Le Reporting intégré : motivations et éléments de rupture," Post-Print hal-01899741, HAL.
    18. Mohammed Mispah Said Omar & Abdelghani Echchabi & Abdullah Mohammed Ayedh & Salim Al-Hajri, 2021. "Determinants of Social and Environmental Reporting Practices Disclosure in Libyan Oil and Gas Industry: A Managerial Perspective," International Journal of Energy Economics and Policy, Econjournals, vol. 11(4), pages 504-510.
    19. Md. Rabiul Islam & Syed Zabid Hossain, 2019. "Conceptual mapping of shared value creation by the private commercial banks in Bangladesh," Asian Journal of Sustainability and Social Responsibility, Springer, vol. 4(1), pages 1-20, December.
    20. Xuezhou Zhao & Libing Fang & Ke Zhang, 2022. "How Foreign Institutional Shareholders' Religious Beliefs Affect Corporate Social Performance?," Journal of Business Ethics, Springer, vol. 178(2), pages 377-401, June.
    21. Osman, Mohamed & Gallhofer, Sonja & Haslam, Jim, 2021. "Contextualising and critically theorising corporate social responsibility reporting: Dynamics of the late Mubarak Era in Egypt," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 74(C).
    22. Matthias S. Fifka, 2013. "Corporate Responsibility Reporting and its Determinants in Comparative Perspective – a Review of the Empirical Literature and a Meta‐analysis," Business Strategy and the Environment, Wiley Blackwell, vol. 22(1), pages 1-35, January.

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