Abstract

The purpose of this research is set out to examine the firm social responsibility disclosure practices in Kuwait by analyzing 2012 annual reports of industrial and service firms listed on Kuwait Stock Exchange (KSE) to find out whether the level of social disclosure is influenced by firm-specific characteristics. The study showed that the majority of the firms somehow disclose social information and revealed thatthe level of firm social responsibility disclosure is influenced by firm size, profitability and the government ownership. The study also demonstrated that social responsibility disclosure has a significant positive association with both firm size and profitability and negative marginal association with government ownership. Moreover, the study confirmed that other variables such as leverage; liquidity, firm age and type of industry have no significant impact on the social responsibility disclosure on industrial and service firms listed on KSE. The study concluded that the time has come for firms listed on KSE to do serious activities towards developing socialresponsibility disclosure.

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