Factors Affecting Corporate Social Responsibility Disclosures In Ethiopian Insurance Companies

The study emphasized on factors affecting corporate social responsibility disclosures of insurance companies of Ethiopia. Judgmental sampling was used to generalize the population. The study was used panel secondary data which based on the annual report of each insurance company. Accordingly, the five years annual report starting from 2016 to 2020 of nine insurance companies were encompassed in the study. Thus, some insurance companies were formally included their CSRD were some others were not. Quantitative approach was adopted to model the dependent and independent variables. Both Statistical and descriptive methods of analysis were used in the study. rnFinally, the result of the study shows that leverage and age of the firm were positively and significantly related with CSRD of Ethiopian insurance companies. On the other hand, board size of the firm was negatively and significantly related with CSRD of Ethiopian insurance companies. However, premium growth, profitability and size of the firm were not significantly related with CSRD of Ethiopian insurance companies. Despite this the study recommends that all insurance companies formally disclose their CSRD.

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