This book presents a comprehensive and invaluable outcome of a study on factors that influence corporate social responsibility disclosure among Kenyan firms. The text examines firm size, industry competitiveness, firm performance and internationalization as factors that influence corporate social responsibility disclosure. It should prove very useful to anyone seeking an understanding of the determinants of corporate social responsibility disclosure. It is also important to accounting regulatory authorities, capital market authorities, stock exchange organizations, the governments, managers, and other organization stakeholders who need to develop benchmarks, policies, legal frameworks and make investment decisions.