Determinants of Profitability Level and Level of Corporate Social Information Disclosure: Preliminary Study

Abstract

. This study evaluates the disclosure of corporate social responsibility (CSR) information and its relation to profitability using a qualitative approach with a high level of content analysis. This study collects and analyzes data and information obtained from literature. The results indicate that there is a relationship between social information and profitability and that a company is expected to reasonably profit from the honest disclosure of CSR information.