The Association between Corporate Social Responsibility Disclosure and Corporate Governance – A Survey of Egypt

Abstract

This study aims to investigate the association between corporate social responsibility disclosure and corporate governance in egyptian companies , using a survey designed and distributed randomly , response received from 17 professional ( financial managers , accountant ), 23 academician from Cairo university and 9 postgraduate students , study  found that corporate governance mechanics that effect corporate social responsibility disclosure in egyptian annual reports are respectively internal audit quality , audit committee , board structure mainly multiple directorship and finally ownership structure I hope this study aid firm increase their value by increasing value share price and profitability  , and aid firm to gain reputation  so it can attract more investors and other stakeholders .

Keywords : corporate social responsibility disclosure, Egypt country , board size, board diversity , multiple ship directors , audit committee existence , audit committee size , internal auditing quality , private vs public owned