Firms Attributes and Corporate Social Responsibility Disclosure: A Literature Review

The paper aims to review the literature on the impact of firms attributes (board attributes, CEO attributes, ownership structure and financial attributes) on CSR disclosure.The paper finds that these firms' attributes have been empirically found to have influence on firms CSR disclosure both positive and negative influence, while some studies documented no relationship.The paper recommends that a further study may introduce a moderator in order improve and modifies the strength of the relation between some of the firms attributes and CSR disclosure.