L'entreprise
Volume 15, Numéro 1, Pages 51-68
2026-09-08
Corporate Social Responsibility Disclosure And Financial Reporting Quality In Algerian Companies: A Conceptual Review
Authors : Rouikha Adel . Adjila Mohamed . Saidani Mohamed Said .
Abstract
This paper provides a conceptual review of the relationship between corporate social responsibility (CSR) disclosure and financial reporting quality, with particular emphasis on emerging market environments and Algerian companies. In recent years, CSR disclosure has become an important component of corporate transparency and accountability, especially in developing economies where regulatory frameworks and governance mechanisms are still evolving. Drawing on legitimacy theory and stakeholder theory, the study examines how CSR disclosure practices may contribute to improving transparency, reliability, and credibility in financial reporting. The review discusses the main theoretical foundations of CSR disclosure and analyzes the role of corporate governance mechanisms, stakeholder engagement, and transparency practices in strengthening reporting quality. The paper also highlights several institutional and regulatory challenges facing Algerian companies, including limited disclosure practices, weak reporting infrastructure, and evolving governance standards. In addition, the study synthesizes findings from previous international research and identifies important research gaps related to CSR disclosure and financial reporting quality in emerging economies. The paper also incorporates an exploratory analysis of CSR disclosure practices among selected Algerian companies using a CSR Disclosure Index (CSRDI). The findings indicate a moderate level of CSR disclosure, with governance-related information representing the strongest dimension and environmental disclosure remaining comparatively limited. The paper concludes that effective CSR disclosure practices may enhance corporate governance, reduce information asymmetry, and support long-term organizational sustainability. Finally, the study proposes a conceptual framework that may provide useful guidance for future empirical research in the Algerian context.
Keywords
Corporate Social Responsibility; Financial Reporting Quality; CSR Disclosure; Algerian Companies; Emerging Markets; Corporate Governance.
Les articles similaires
Bellal Abdelhalim
.
Remmache Kamel
.
pages 152-170.
عبد الرحمن محمد الرشوان
.
محمد غانم أبو مصطفى
.
ص 11-31.
Djafri Omar
.
pages 393-406.
Sounoussaoui Ilhem
.
Boudrama Mostefa
.
pages 440-457.
