The abstract summarises in a very few words the contents of the paper. It is well written and divulges important and necessary information that is important from a reader’s perspective to decide whether the paper is of his/her interest or not. In the introduction, the author does a good job introducing the research topic and the reason behind choosing this topic. The introduction clearly states the purpose of the research. The research topic chosen by the author is important, mainly because of the target country/sample – Companies in Saudi Arabia. Going forward Saudi Arabia will not only play an important role in Middle East economy but also in world economy. It is one of the most important emerging markets globally and hence, the author’s topic is justified and relevant. The literature review lacks depth as it only lists the studies/research conducted on the topic and its results but fails to discuss in depth the importance of the findings of those researches. The author has just touched upon each variable wherein in-depth discussion could have been very effective. The sample chosen and the methodology have been designed carefully by the researcher taking into consideration various factors and the population of the research. The author has explained the reasons behind the chosen research strategy. The researcher finds through this research that firm size significantly positively affects the level of disclosure while the other variables are insignificant. The researcher could have again in detail discussed the reason behind the role of different variables but instead only briefly discusses them. This leaves an opportunity for further research, to understand how and why the variables affect disclosure in companies. Article 2 - Contexts and corporate social responsibility: The case of Saudi Arabia The article looks at the different kinds of the CSR (Corporate Social Responsibility) related activities in Saudi Arabia. The content of the topic has been well chosen, as this area of the research has not been explored well in the near past. There are a number of the social determinants that need to be taken into the consideration in critiquing the various facets of the paper. As mentioned previously, this area of the research is very significant due to the implications of the research in this area. The definitive principle of this paper deals with the different kinds of the activities being carried out in the state. The title contents have been well chosen. The key words have been provided for the paper, which makes it easier in terms of referring to the relevant contents in terms of the key words. The credentials of the author have been given, but the previous experience in writing the papers is missing. It deals with the present area of the research. The contextual realities of the ground have been detailed. This paper has been written well in a number of the areas. But, on closer introspection; there are a number of areas that seem half-baked. The key drivers of the CSR (Corporate Social Responsibility) have been mentioned, but the exhaustive definition of each of the levels has not been provided. The weak points of the stakeholder have been mentioned. The characterization of these points is missing. The explanation also seems very theoretical, failing to explain the mechanisms behind it. Overall, the paper has been very well written; but
Article 1 – The Association between Firm-Specific Characteristics and Disclosure: The Case of Saudi Arabia The title of the paper is apt and very well indicates the subject of the research. The paper is about analysing the connection between the specific characteristics of a company and its level of disclosure and this is clearly communicated with the title…
Accounting Theory Introduction Social and environmental reporting is also known as corporate social responsibility reporting (CSER) (Deegan, 2007). According to UNEP (2002) corporate social responsibility reporting can also be defined as an environmental management strategy applied by companies to communicate with their stakeholders about what the company is doing with regard to sustaining a good environment alongside its operations.
It is one of the earliest and most important concepts in the academic study of business and social relations that finds direct application in the practice of business (Windsor 2001). Until recently, debates raged about the propriety, even morality, of corporate social responsibility, with those opposing it displaying as much intensity as those espousing it.
This could lead to hope for society that corporations are willing to serve for their betterment. This paper aims to review relevant accounting theories in order to elucidate the behavior of corporate social responsibility. Specifically, accounting theories and CSR theories have been analyzed.
This paper intends to evaluate the effectiveness of these reports in serving the above purpose as against as just mere ‘vehicles’ adopted for public relations among trading organisations. Corporate social responsibility is a common notion adopted in business models that alludes to some form of self-regulation by corporate systems.
Corporate Social Responsibility (CSR) reports are published by many corporations, but what constitutes a CSR report is still exclusive. There are many names of CSR report such as environmental, sustainability, safety, health and community affairs report. It aims to portray the relationship between an organisation and society.
The overall research approach utilized the Qualitative Methodology. The Qualitative research is an important kind of scientific research. Scientific research consists of an investigation that : hopes to obtain answers to a question; systematically uses a predefined
murabi in ancient Babylon thousands of years ago, which made it the obligation of noblemen to “protect” slaves (Nehme & Wee, 2008; Esposito, 2009:108). It is not difficult, then, to imagine that notions of CSR have evolved through the years in tandem with the evolution of
This paper is aimed at analyzing the concept and the overall importance of corporate social responsibilities for each and every stakeholder of the company. The corporate social responsibilities of Qantas Airlines have been studied in detail to
Social responsibility is an integral part of the economic objective of the business since it enhances the competitiveness of the organisation through exceeding the economic, legal and social expectations of the business. It entails responding
ibility (CSR) has been examined for the past 30 years, yet consistent evidence has not been found for a clear objective of companies for getting involved in the practices of CSR. This could lead to hope for society that corporations are willing to serve for their betterment.
5 pages (1250 words)Essay
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