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

Riham Rizk (Teaching Fellow in Accounting and BA Accounting and Finance Course Leader, Durham Business School, Durham, UK)
Robert Dixon (Professor of Management Accounting and Deputy Dean, Durham Business School, Durham, UK)
Anne Woodhead (Lecturer of Accounting and Director of the Executive MBA Programme, Durham Business School, Durham, UK)

Social Responsibility Journal

ISSN: 1747-1117

Article publication date: 1 August 2008

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.

Keywords

Citation

Rizk, R., Dixon, R. and Woodhead, A. (2008), "Corporate social and environmental reporting: a survey of disclosure practices in Egypt", Social Responsibility Journal, Vol. 4 No. 3, pp. 306-323. https://doi.org/10.1108/17471110810892839

Publisher

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Emerald Group Publishing Limited

Copyright © 2008, Emerald Group Publishing Limited