Structural Analysis of Corporate Social Responsibility Reporting: The Case of Moroccan Firms
In business landscape, companies attempt to meet stakeholders’ expectations by publishing their corporate social responsibility (CSR) information in specific reports. In fact, CSR reports encompass a set of information related to companies’sustainable actions, approaches, and motivations. CSR report...
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| Format: | Article |
| Language: | English |
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UUM Press
2024
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| Online Access: | https://repo.uum.edu.my/id/eprint/31213/1/IJMS%2031%2002%202024%20533-564.pdf https://doi.org/10.32890/ijms2024.31.2.6 |
| _version_ | 1825806316863488000 |
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| author | Saida, Youssef Hasbaoui, Anouar |
| author_facet | Saida, Youssef Hasbaoui, Anouar |
| author_sort | Saida, Youssef |
| collection | UUM |
| description | In business landscape, companies attempt to meet stakeholders’ expectations by publishing their corporate social responsibility (CSR) information in specific reports. In fact, CSR reports encompass a set of information related to companies’sustainable actions, approaches, and motivations. CSR reporting readability is an important issue to handle at the corporate level in order to leverage companies’ sustainable disclosure. This article investigates CSR reporting to identify specific categorizations and structures related to published CSR information of listed stocks. Mixed research methods are applied to a sample of 58 Moroccan companies that have the CSR label. First, content analysis was conducted for each organization’s CSR annual report. Second, multiple correspondence analysis was conducted to detect specific associations and structures in CSR reporting. Our findings highlight that companies communicate more concisely and completely when
they perform social actions based on a value creation approach and under normative motivations. The results shed light on companies’ awareness of integrating CSR dimensions into their corporate disclosure. This study contributes to the literature by highlighting the extent to which CSR reporting structures could be used as indicators of the complexity and readability quality of companies’ sustainability reporting. It could serve as a tool to assess companies’ social and environmental engagement and reputation |
| first_indexed | 2024-10-01T01:44:03Z |
| format | Article |
| id | uum-31213 |
| institution | Universiti Utara Malaysia |
| language | English |
| last_indexed | 2024-10-01T01:44:03Z |
| publishDate | 2024 |
| publisher | UUM Press |
| record_format | eprints |
| spelling | uum-312132024-08-06T07:50:21Z https://repo.uum.edu.my/id/eprint/31213/ Structural Analysis of Corporate Social Responsibility Reporting: The Case of Moroccan Firms Saida, Youssef Hasbaoui, Anouar HB Economic Theory In business landscape, companies attempt to meet stakeholders’ expectations by publishing their corporate social responsibility (CSR) information in specific reports. In fact, CSR reports encompass a set of information related to companies’sustainable actions, approaches, and motivations. CSR reporting readability is an important issue to handle at the corporate level in order to leverage companies’ sustainable disclosure. This article investigates CSR reporting to identify specific categorizations and structures related to published CSR information of listed stocks. Mixed research methods are applied to a sample of 58 Moroccan companies that have the CSR label. First, content analysis was conducted for each organization’s CSR annual report. Second, multiple correspondence analysis was conducted to detect specific associations and structures in CSR reporting. Our findings highlight that companies communicate more concisely and completely when they perform social actions based on a value creation approach and under normative motivations. The results shed light on companies’ awareness of integrating CSR dimensions into their corporate disclosure. This study contributes to the literature by highlighting the extent to which CSR reporting structures could be used as indicators of the complexity and readability quality of companies’ sustainability reporting. It could serve as a tool to assess companies’ social and environmental engagement and reputation UUM Press 2024 Article PeerReviewed application/pdf en cc4_by https://repo.uum.edu.my/id/eprint/31213/1/IJMS%2031%2002%202024%20533-564.pdf Saida, Youssef and Hasbaoui, Anouar (2024) Structural Analysis of Corporate Social Responsibility Reporting: The Case of Moroccan Firms. International Journal of Management Studies (IJMS), 31 (2). pp. 533-564. ISSN 2180-2467 https://e-journal.uum.edu.my/index.php/ijms/article/view/14875 https://doi.org/10.32890/ijms2024.31.2.6 https://doi.org/10.32890/ijms2024.31.2.6 |
| spellingShingle | HB Economic Theory Saida, Youssef Hasbaoui, Anouar Structural Analysis of Corporate Social Responsibility Reporting: The Case of Moroccan Firms |
| title | Structural Analysis of Corporate Social Responsibility Reporting: The Case of Moroccan Firms |
| title_full | Structural Analysis of Corporate Social Responsibility Reporting: The Case of Moroccan Firms |
| title_fullStr | Structural Analysis of Corporate Social Responsibility Reporting: The Case of Moroccan Firms |
| title_full_unstemmed | Structural Analysis of Corporate Social Responsibility Reporting: The Case of Moroccan Firms |
| title_short | Structural Analysis of Corporate Social Responsibility Reporting: The Case of Moroccan Firms |
| title_sort | structural analysis of corporate social responsibility reporting the case of moroccan firms |
| topic | HB Economic Theory |
| url | https://repo.uum.edu.my/id/eprint/31213/1/IJMS%2031%2002%202024%20533-564.pdf https://doi.org/10.32890/ijms2024.31.2.6 |
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