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Corporate Social Responsibility Reporting Within Kuwaiti Top 100 Corporations: CSR Issues Targeted Stakeholders and Reporting Standards

المصدر: مجلة دراسات الخليج والجزيرة العربية
الناشر: جامعة الكويت - مجلس النشر العلمي
المؤلف الرئيسي: Bashir, Manaf M. (Auth)
المجلد/العدد: س45, ع174
محكمة: نعم
الدولة: الكويت
التاريخ الميلادي: 2019
التاريخ الهجري: 1440
الشهر: يوليو / شوال
الصفحات: 39 - 70
DOI: 10.34120/0382-045-174-010
ISSN: 0254-4288
رقم MD: 1012781
نوع المحتوى: بحوث ومقالات
اللغة: الإنجليزية
قواعد المعلومات: EcoLink, HumanIndex
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المستخلص: Corporate social responsibility (CSR) has become a way for corporations to meet the expectations of different stakeholders about economic, social and environmental issues. It has become indispensable for an organization’s success and positive image and reputation. Employing the stakeholder theory, the purpose of this research is to analyze CSR content of leading Kuwaiti corporations. It attempts to identify the issues and stakeholders of the CSR and whether corporations are following CSR reporting standards. By analyzing websites, annual and CSR reports of the top 100 Kuwaiti corporations, this study found low mentions of the CSR issues and even lower mentions of stakeholders. Environmental issues were among the least mentioned. “Society” was mentioned the most as the stakeholder and “Environment” was among the least mentioned. Independent sample t-tests found no significant difference between the issues and stakeholders that are mentioned in the websites and the reports. Only two companies from the sample followed reporting standards. Kuwaiti corporations need to pay more attention to CSR and particularly to environment. They should adopt a strategic approach toward it where higher management needs to understand its significance and allocate specialized personnel such as marketers and public relations practitioners to manage it. The government and non¬profit organizations should encourage the private sector in Kuwait to do more CSR and meet the needs and expectations of different stakeholders and not only shareholders. This is in addition to reporting the CSR information strategically and professionally because of its benefits to corporate image, reputation and transparency.

ISSN: 0254-4288