Corporate social disclosure is defined by Gray et al. (1987, p. ix) as: … the process of communicating the social and environmental effects of organizations’ economic actions to particular interest groups within society and to society at large. In other words, “social and environmental disclosure can typically be thought of as comprising information relating to a corporation’s activities, aspirations and public image with regard to environmental, community, employee and consumer issues” (Gray et al. 2001: 329) and can include also, among other things, disclosures of information about the interaction of an organisation with its physical and social environment, energy, and product safety (Mathews 1993). Companies face growing expectations from stakeholders engaging in social responsibility, and, consequently, they are expected to communicate corporate social responsibility (CSR) efforts (Beckmann...

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CSR advertisements,CSR communications,Social responsibility disclosure

• Economics and Business - Social Sciences