Articlegreen2012

Corporate social responsibility reporting in Qatar: a descriptive analysis

Hend Abdulla AlNaimi · Mohammed Mosaraf Hossain · Mahmood Ahmed Momin

62 citations0/0 files storedSocial Responsibility Journal

No readable copy stored yet — this record is metadata only.

No open-access location is known for this record yet.

Literature note Cite in a project Citation map

Corporate Social Responsibility Reporting Auditing, Earnings Management, Governance Corporate Social Responsibility and Sustainability

Abstract

Purpose The purpose of this paper is to explore the current status and extent of corporate social responsibility reporting (CSRR) in the annual reports of Qatari companies listed on the Qatar Exchange. It seeks to contribute to the meagre descriptive literature on CSRR in emerging economies in general, and in Gulf Cooperation Council (GCC) countries in particular. Design/methodology/approach The paper reviews the annual reports of companies from both the financial and manufacturing sectors. The paper uses content analysis and covers five areas of CSR reporting including environment, human resources, product development, community involvement and others relating to inequality and the employment of disabled people. Findings The paper finds that most companies disclosed information related to human resources and product development, followed by community involvement. However, no companies reported environmental issues in their annual reports. Research limitations/implications The research is based on annual reports for the financial year 2007. Hence, the conclusions reached cannot be generalized. A longitudinal analysis is needed to highlight trends in CSRR practices in Qatar. An in‐depth case study would also facilitate our understanding of why companies are making or not making certain types of social and environmental disclosure in Qatar. Originality/value Descriptions of CSRR in different parts of the world are still welcome, and arguably CSRR research in GCC in general and Qatar in particular is very limited.

Paper brief

Loading…

Cite this work

Citation unavailable for this work.

BibTeX RIS CSL-JSON

No public copy is stored for this record, so only the metadata is cited.

Citations in this library

Citation map →

Stored only when both papers are in the corpus — 62 citations exist upstream.

References

1984Content Analysis: An Introduction to its Methodology.1995Corporate social and environmental reporting 1992Determinants of corporate social responsibility disclosure: An application of stakeholder theory 2013Social Responsibilities of the Businessman 1996Some determinants of social and environmental disclosures in New Zealand companies 1998Managing Public Impressions: Environmental Disclosures in Annual Reports 1954An Empirical Investigation of Self-Attitudes 1989Corporate Social Reporting: A Rebuttal of Legitimacy Theory

Cited by

2018Corporate sustainability disclosure and market valuation in a Middle Eastern Nation: evidence from listed firms on the Tehran Stock Exchange: sensitive industries versus non-sensitive industries 2021Do firm characteristics and ownership structure affect corporate philanthropic contributions in Jordan?2022Impact of corporate governance on corporate social responsibility disclosure of the UAE listed banks 2018The impact of existence of royal family directors on corporate social responsibility reporting: a servant leadership perspective

Explore the map →

Papers that cite the same references — the relational fallback while embeddings are still backfilling.

Imported from OpenAlex (CC0) — nothing here is generated.