مجلة العلوم الاقتصادية والتسيير والعلوم التجارية
Volume 16, Numéro 1, Pages 327-345
2023-06-17

Corporate Social Responsibility Disclosure In Algeria



Authors : Douis Raja . Ahmia Fateh .

Abstract

Abstract: This study aims to assess corporate social responsibility disclosure in Algeria. by analyzing the legislative framework and conducting content analysis using the "6s scanner" on the websites of 65 companies. The findings indicate that the legislative framework is inadequate, with only a few implicit texts addressing certain topics. However, the situation among corporations is somewhat satisfactory considering the challenging circumstances. Approximately three-quarters of the companies voluntarily disclose their corporate social responsibility activities, albeit with inconsistent and modest narratives. Notably, only three companies demonstrated the highest performances. These findings contribute to literature.

Keywords

corporate social responsibility disclosure ; legislation ; content analysis ; 6s scanner

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