... for policy-makers, regulators, auditors and investors in their attempts to constrain EM practices and enhance the quality of financial reporting in Saudi Arabia. Originality/value This paper contributes to the body of accounting literature by providing the first empirical evidence in the Middle East...

... Manufacturing industries Financial reporting Swaziland The concept of corporate social responsibility (CSR) is not new. The field of CSR has grown remarkably in recent years and the “CSR issue is now being integrated into all aspects of business operations all over the world” (Ofori and Hinson, 2007...

...? Furthermore, does the number of pages addressing CSR in financial and non‐financial reports actually reflect the number of activities the company is engaged in? Could it alternatively be the case that the introduction of CSR only reflects more openness about, and reporting on, already ongoing environmental...

... related to reporting on CSR conducted in the ISE‐30 Index in Turkey. © Emerald Group Publishing Limited 2007 Corporate governance Corporate social responsibility Financial reporting Turkey Audit committees Social Responsibility Journal Volume 3 Number 3 2007 19 Evolution of Reporting...