Conducted semi-structured interviews with senior managers in 27
Irish companies in an attempt to understand motivations for corporate
social disclosure (CSD) by investigating managerial perceptions of
CSD presence and absence. O’Dwyer (2002)
Used a questionnaire to ask firms what their motivations are for
reporting corporate social responsibility information, in order to test
legitimacy theory. Wilmshurst and Frost (2000)
Employ an engagement-based design within the context of
developing country Bangladesh, and find that there is an effect of
company structure on CSR reporting. Belal and Owen (2007)