محددات نشر معلومات المسؤولية الاجتماعية للمؤسسة

Abstract EN

This research paper aims to develop a theoretical framework for practices of disseminating information on corporate social responsibility through different theoretical approaches: stakeholder theory, legitimacy theory, politico-contractual theory, these theories focused on explaining the institution’s practices in this field and contributed to clarifying the most important determinants that could affect the level of dissemination of social information.

based on previous studies, these determinants are classified into economic determinants: the capital structure, state shareholding, economic performance, the level of corporate debt.

as well as the non-economic determinants linked to the characteristics of the company, and determinants related to the external factors: public pressure and cultural context.

finally, determinants related to internal factors: personality of the leader, and the reporting process.