The effect of Corporate Social Responsibility disclosure on Corporate Performance with respect to Mining Companies in Zambia

Abstract One of the most important factors in the long-term success of businesses is their ability to fulfil their social responsibilities in an efficient manner. The relationship between corporate social responsibility disclosure and corporate performance will be affected, as a result of the influence of institutions, by the level of social responsibility that the other firm maintains as well as by the level of government subsidies that it receives. The relationship between corporate social responsibility disclosure (also known as CSRD) and corporate performance in the area of reputation, employee and finance is the topic of discussion in this paper, which is based on institutional stakeholder theory. By using relevant data from the mining companies, such as annual reports and interviews, the study aims to examine corporate social responsibility reporting by the mining companies in Zambia in relation to their performance and its overall effects. The study utilized the descriptive research design by employing structured questionnaires and guided interviews that were either physical, virtual or online administered. The population sample was 100 coming from the top 10 mines in Zambia with a calculated sample size of 52 respondents. This study was a qualitative investigation based on interviews. Financial performance, employee commitment, and corporate reputation were measured.