Academy of Entrepreneurship Journal (Print ISSN: 1087-9595; Online ISSN: 1528-2686)


Determinants of Voluntary CSR Disclosure: Empirical Evidence from Portugal

Author(s): Graca Azevedo, Rosana Fernandes, Maria Fatima Borges

 The concept of Corporate Social Responsibility (CSR) has been subject to higher levels of disclosure at the corporate and social level. This increase is also seen in Portuguese companies.

In this context, the present study aims to analyze the factors determining the level of CSR disclosure by Portuguese companies, with reports published in the Global Reporting Initiative (GRI), in the period between 2006 and 2014.

For data analysis, non-parametric tests, Chi-square, and Cramer V association tests were performed.

The survey results indicate that between 2006 and 2012 the number of reports added to the GRI database increased, followed by a decrease between 2012 and 2014. The results also showed that there are no differences in disclosure among companies operating in different industry areas. Finally, it was concluded that the level of disclosure is associated with the size of the company, the type of industry, the quotation profile and the type of Audit Company

Get the App