Corporate Social and Environmental Responsibility Disclosure (CSRD) by Qatar Listed Companies on their Corporate Web Sites
| المصدر: | المجلة الجامعة |
|---|---|
| الناشر: | جامعة الزاوية - مركز البحوث والدراسات العليا |
| المؤلف الرئيسي: | Zubek, Fathi F. (Author) |
| مؤلفين آخرين: | Mashat, Adel A. (Co-Author) |
| المجلد/العدد: | مج17, ع1 |
| محكمة: | نعم |
| الدولة: |
ليبيا |
| التاريخ الميلادي: |
2015
|
| الشهر: | مارس |
| الصفحات: | 109 - 134 |
| رقم MD: | 1263431 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EduSearch, EcoLink, IslamicInfo, AraBase, HumanIndex |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Qatar | Corporate Social Responsibility (CSR) | Corporate Social Responsibility Disclosure (CSRD) | Web Sites | Disclosure | Qatar Exchange
|
| رابط المحتوى: |
الناشر لهذه المادة لم يسمح بإتاحتها. |
| المستخلص: |
Purpose: The purpose of this paper is to measure the disclosure of social responsibility information (CSRD) made by Qatar listed companies in the Qatar Exchange on their corporate Websites, and to investigate the relationship between the company‟s activity and the CSRD web site disclosure. Methodology: Using content analysis method, 42 listed companies‟ web pages were examined in the Qatar Exchange that provided their profile on the Qatar Exchange web site in September 2012 which classified to seven different sectors. Finding: The results in general showed that all Qatar listed companies have web pages, and most of them have a link to their annual reports on their web pages. The results also support, to some extent, the legitimacy theory interpretation, according to which companies disclose social responsibility information to present a socially responsible image so that they can legitimise their behaviour to their stakeholder groups. It has been found that there is a significant difference in CSRD levels between companies from different sectors. Overall, the results indicate that the practice of, using the web page to disclose CSR information is still low by Qatar listed companies. |
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