Accounting - Dissertation Proposal - Corporate Social Responsibility; Research - 1

Accounting - Dissertation - Corporate Social Responsibility; Growth of CSR Reporting in Compliance with IFRS, Case of Kuwait - Research Proposal Example Looking significantly at what has been noted about corporate non-financial reporting, it becomes evident that there is substantial variability on how scholars and organizations perceive this process. The number of experiential studies on the corporate social responsibility reporting is significantly increasing and more and more thorough content analysis of the corporate reports that are published has been implemented with the views that originate from the stakeholders, economic theories with an economic nature, information economics and also risk management. The universal position that has been documented in most books is that corporate social responsibility reporting enhances accountability.3 Many writers are of the opinion that legitimacy theory provides and a frame that is descriptive in terms of social and environmental disclosure. In terms of the number of corporate social reports, there is increasing agreement that a variety of features are linked with larger revelation of environmental information via corporate communications. These factors basically include: the size of the firm, the financial performance, media exposure and also being subject to regulatory proceedings. The main purpose of this study is to appreciate the growth corporate social responsibility reporting that is in compliance with IFRS across Kuwait and to expose the differences and similarities that may exist in the ways that corporate social responsibility information is revealed as well as the activities that are related to corporate social responsibility. Within this aim that had been identified, there are some objectives that will be addressed which will include identifying the variations in form and the main features of corporate social responsibility reports, distinguishing the issues that are divulged when the report comes out and disclosing and analyzing the differences in corporate social responsibility reporting and propose their possible underlying