Research on corporate social responsibility and disclosure in Portugal

Abstract

Purpose This descriptive paper seeks to explore the role of Portuguese academics within corporate social responsibility and disclosure (CSR&D) research. It aims to give some insight into the nature and the extent of research on CSR&D being undertaken by Portuguese authors. Design/methodology/approach This review specifically targeted international journals to see how much Portuguese research had penetrated the international business, management and accounting (BMA) academic discourse. The research that is reported in this paper is based on an electronic search of the online databases which include journals in these areas. The paper reviews journal articles published in BMA journals over the period 1998 to 2008. Findings The paper reaches several conclusions: the volume of published research in international journals is still very low; most papers focus on CSR; research is overwhelmingly empirical in orientation; and most papers focus on Portugal. Hence, there is great scope for expanding the amount of research on CSR&D in Portugal, as well as improving the diversity of its content and its geographical coverage. Research limitations/implications The paper is not expected to be a complete study, but rather a stimulus for future research. It is intended to provide a basis for comparison with further studies on CSR&D research in Portugal with studies from other geographical areas. Originality/value The paper provides the first survey on CSR&D research in Portugal. It also provides the first opportunity to reflect on the current state of these still emerging academic fields.