The study investigates Corporate Social Responsibility (CSR) information disclosure practices of a sample of public enterprises operating in a less developing African country (i.e. Swaziland) over the years 2008 and 2010. Corporate annual reports and other relevant documents were used to extract CSR disclosure information. The study used content analysis of CSR information appearing in the corporate reports. Content analysis was measured in accordance with number of words. The paper examines five major categories of CSR disclosure such as environmental performance and policies, human resources, community activities, fair business practices, and human rights. Findings show that the trend of increasing amounts of corporate social information disclosure amongst the enterprises from 2008 to 2010 has not increased significantly. Results show that human resources disclosure issues were greatest followed by community involvement and then by environmental related issues. There was no attempt to disclose human rights issues by the enterprises. This study contributes to the literature on CSR reporting practices by public enterprises in the context of less developing African countries.
The Impact of CEO Duality and Financial Performance on CSR Disclosure: Empirical Evidence from State-Owned Enterprises in China
