期刊名称：International Journal of Academic Research in Business and Social Sciences
电子版ISSN：2222-6990
出版年度：2018
卷号：8
期号：4
页码：310-322
DOI：10.6007/IJARBSS/v8-i4/4016
语种：English
出版社：Human Resource Management Academic Research Society
摘要：The paper aims to review the literature on the impact of firms attributes (board attributes, CEO attributes, ownership structure and financial attributes) on CSR disclosure. The paper finds that these firms’ attributes have been empirically found to have influence on firms CSR disclosure both positive and negative influence, while some studies documented no relationship. The paper recommends that a further study may introduce a moderator in order improve and modifies the strength of the relation between some of the firms attributes and CSR disclosure.
