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Literature Review of Corporate Social Responsibility Disclosure


Khalik Pratama,Hasrita Lubis,Ikbar Pratama,SitiNur Fatihah Samsuddin,Arifa Pratami
Abstract

This article reviews CSR disclosure and determining CSR disclosure variables in previous research. This research discovered that in most of the research that have been performed, the practice of CSR disclosure quality is beneficial than CSR disclosure quantity. In addition, this study also found that the extent of CSR disclosure was influenced by firm characteristics such as firm age and firm size along with shareholder power, investors and board of directors.

Volume 11 | 05-Special Issue

Pages: 1397-1403