Users’ perceptions of corporate social responsibility and accountability: evidence from an emerging economy

This study sets out to investigate the perception of different users of corporate information about the notion of the accountability process and the possibility of widening the scope of the current corporate annual report in Qatar to include social responsibility information. To achieve this objective, four user groups were invited to take part in the study. The outcome of the analysis revealed that most of those who took part in the study would like to see corporate social responsibility information disclosed, either in a separate section, or as part of the board of directors’ statement within the annual report. To achieve accountability, the respondents believe that a law that encourages the disclosure of corporate social responsibility information should be introduced, and different parties within the society should have the right to such information.