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The pyramid of Corporate Social Responsibility Source: Carroll (1991)

The pyramid of Corporate Social Responsibility Source: Carroll (1991)

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The objective, through this study is to find out the importance of understanding CSR by society and to explore the Algerian society awareness about CSR. For that this research depends on an extensive desk study and qualitative method, semi-structured interview to answer research questions. The obtained results have shown that the complete understan...

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Citations

...  Law number 27 February 1990 which concern about the studies related to environment affected, its sections stipulated the obligation of the studies about effect of the project to the environment prior to do so.  Executive ordinance number (339-98) enacted in 3 November 1998 which concern the regulations about Constructions classified including the concept and the acquisition of Constructions classified character, also the Provisions applied to this field. Law number (01-19) related to manage, control and remove the garbage which ratified in December 2001. ...
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The fundamental objective of the Corporate Social Responsibility (CSR) is integrating the social and environmental concerns into business routines voluntarily. This paper aims to highlight the law and policies that regulate CSR in the Algerian Context. Moreover, this paper overview the law and regulations and discussed the Algerian CSR development from the environment, consumer, labour, and social perspectives. The discussion outcomes have shown that Algerian government made huge efforts to regulate CSR, however, is remain a lack in the monitoring and implementation of this efforts.
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Purpose The purpose of this paper is to review the current status of research works on corporate social responsibility disclosure (CSRD) in both non-Asian and Asian countries. It seeks to provide an overview of existing literatures to facilitate future research. Design/methodology/approach The present study used the content analysis of 64 empirical research papers from 41 countries from 1990 to 2020 to show the rapid development of and global focus on CSRD. Various CSRD measures had been used in previous researches on the extent and quality of disclosure. Findings Company characteristics, namely, company size, age, profitability, industry, share price performance and corporate governance mechanisms and their impact on CSRD, were investigated. Crucial variances between the determinants of CSRD in non-Asian and Asian countries were also reviewed. In non-Asian countries, especially the advanced ones, specific stakeholders such as regulators, the environment, shareholders, ownership and media are considered very significant in the disclosure of CSR information. Meanwhile, in Asian countries, CSRD is more affected by external strength and stakeholders, which include international capital markets, creditors, the environment, international media and ownership. Research limitations/implications The determinants of CSRD, namely, community, workplace, environment and marketplace issues received very little pressure from the public. This paper suggests that there is a need for more studies examining CSRD in non-Asian and Asian (emerging) countries. Social implications Business organisations in non-Asian and Asian countries should take social practices into consideration in their CSRD decision-making. This review highlights the significance of merging organisational and social activities. Originality/value This study adds value by examining CSRD aspects that were not reviewed in previous studies on CSRD in non-Asian and Asian countries. This study provides a comprehensive review of the determinants of CSRD in both non-Asian and Asian countries.