In recent years, interest in corporate social responsibility (CSR) has risen considerably due to stakeholder xpectations: "conscientious consumers", institutional investors' interest in Socially Responsible Investment (SRI), the increasing demand for highly qualified employees, the political...

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...