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Open AccessArticle

The Relationship between Social Visibility and CSR Disclosure

1
Department of Business Administration, University of Sahiwal (formerly BZU Sub-Campus Sahiwal), Sahiwal 57000, Pakistan
2
Department of Accounting, Faculty of Economics and Administration, King Abdulaziz University, Jeddah 80200, Saudi Arabia
3
Institute of Management Sciences Bahauddin Zakariya University, Multan 60800, Pakistan
4
Department of Commerce, Bahauddin Zakariya University, Multan 60800, Pakistan
*
Author to whom correspondence should be addressed.
Sustainability 2018, 10(3), 866; https://doi.org/10.3390/su10030866
Received: 12 January 2018 / Revised: 25 February 2018 / Accepted: 6 March 2018 / Published: 19 March 2018
The aim of this research is to investigate the link between different proxies of social visibility such as company size, company profitability, environmental sensitivity, and multinational subsidiary with CSR disclosure. This study used a content analysis method to extract CSR-related information from the annual reports of 253 listed companies of Pakistan. The collected data was analyzed through a multiple linear pooled regression analysis technique. The results showed that company size, company profitability, environmental sensitivity, and to be a multinational subsidiary have a significant positive relationship with CSR disclosure. This indicates that different aspects of corporate social visibility are associated with CSR disclosure. We assert that highly socially visible companies, prone to pressures from various actors of the society such as the media, NGOs, the government, and other stakeholders, appear to disclose CSR information to manage relationships with these actors. View Full-Text
Keywords: social visibility; company characteristics; CSR disclosure; developing country social visibility; company characteristics; CSR disclosure; developing country
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MDPI and ACS Style

Ali, W.; Faisal Alsayegh, M.; Ahmad, Z.; Mahmood, Z.; Iqbal, J. The Relationship between Social Visibility and CSR Disclosure. Sustainability 2018, 10, 866.

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