In recent years, interest in corporate social responsibility (CSR) has risen considerably due to stakeholder … demand for highly qualified employees, the political community's interest in sustainability culminating in various … employees; generate a beneficial business environment. CSR could be a source of competitive advantage if it generates a unique …

This paper proposes an alternative approach to corporate social disclosure analysis in order to link social information … disclosed and corporate social performance. A survey of the literature dealing with description and explanation of corporate … social disclosure practices underlines the inconsistency of the findings. As most of these researches use quantitative …