12 Afro-Asian J. Finance and Accounting, Vol. 6, No. 1, 2016 Copyright © 2016 Inderscience Enterprises Ltd. Does family group affiliation matter in CSR reporting? Evidence from Yemen Nahg Abdul Majid Alawi* Faculty of Economics, Aden University, Yemen Email: nahgalawi@hotmail.com *Corresponding author Azhar Abdul Rahman Accounting Department, College of Business, Universiti Utara Malaysia (UUM), 00601 Sintok, Kedah, Malaysia Email: azhar258@uum.edu.my Azlan Amran and Mehran Nejati Graduate School of Business, Universiti Sains Malaysia (USM), Penang, Malaysia Email: azlan_amran@usm.my Email: mehran@usm.my Abstract: While earlier studies have shown the role of family affiliation on increased social responsibility of firms, there is a dearth of literature on how family group affiliation moderates the link between company’s characteristics and social responsibility disclosure. This study aimed to investigate this moderating effect through performing a moderated multiple regression (MMR) analysis on empirical data gathered from 73 most active shareholding companies in Yemen. Findings from the study indicated that family group affiliation has a significant moderating effect on the relationships between company’s characteristics and corporate social responsibility disclosure; where the relationship was found stronger for family group affiliated companies as compared to the non-family group affiliated ones. The study has bridged the literature gaps by offering empirical evidence and new insights on the significant moderating effects of family group affiliation in the relationships between company’s characteristics and corporate social responsibility disclosure using the Yemeni samples. Keywords: family group affiliation; corporate social responsibility disclosure; company characteristics; corporate social responsibility; CSR; Yemen.