Analyzing the Corporate Social Responsibility Disclosure: Mixed Method Applied on SME and Large Organizations

Modern organization has to deal with different stakeholders expectations. Indeed, organization activities and practices should be designed and conducted to be sustainable. So, it is required from organization to be socially responsible and operate with integrity regarding the environment. This organizational behavior is called the corporate social responsibility – CSR. In that case, organization should disclose how it is socially responsible. CSR disclosure is recognized as a tool to enhance corporate reputation. This research aims to deals with the content of the CSR disclosure and in that case the possibility to predict the CSR approach throughout specific CSR-related information. In this paper, we investigate about the nature of CSR disclosure content and to what extent specific CSR-related information – CSR approach could be predicted. The sample of this research contains 58 organizations that had been awarded the label of the CSR in Morocco. A content analysis of websites is used for each organization’s CSR communication, found in the corporate websites or annual reports. We use mixed research method for analyzing the content of the CSR disclosure. This method used coding system for analyzing deeply the content related to the CSR and after that the discriminant analysis for testing the ability to predict the CSR approach nature. As results, we raised the CSR disclosure characteristics and hence we explicit how specific CSR-related information highlight different levels of ability to predict CSR approach nature. Our findings, when confronted to the literature, explicit convergences about the nature and the predictability of CSR disclosure content.