NDLI: Corporate governance and corporate social responsibility disclosure: evidence from Saudi Arabia

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Corporate governance and corporate social responsibility disclosure: evidence from Saudi Arabia

Content Provider	Semantic Scholar
Author	Habbash, Murya
Copyright Year	2016
Abstract	Purpose - This study aims to discover the corporate social responsibility (CSR) disclosure practices and the potential influence of corporate governance (CG), ownership structure and corporate characteristics in an emerging Arab country, Saudi Arabia. This study extends the extant literature by investigating the drivers of CSR disclosure in a country that lacks research in this area. Design/methodology/approach - This study examines 267 annual reports of Saudi Arabian non-financial listed firms during 2007-2011 using manual content and multiple regression analyses and a checklist of 17 CSR disclosure items based on ISO 26000. Findings - The analysis finds that the CSR disclosure average is 24 per cent, higher than 14.61 and 16 per cent found by Al-Janadi Originality/value - This study is important because it uses the agency theory to ascertain the influence of specific board characteristics and ownership structures on disclosure. As a result, it provides important implications for CG regulators and different stakeholders and provides an evaluation of the recently applied Saudi CG code from the CSR disclosure perspective.
Starting Page	740
Ending Page	754
Page Count	15
File Format	PDF HTM / HTML
DOI	10.1108/SRJ-07-2015-0088
Alternate Webpage(s)	http://www.jesd-online.com/dokumenti/upload/separated/Vol%203%20No%201_08.pdf
Alternate Webpage(s)	https://doi.org/10.1108/SRJ-07-2015-0088
Volume Number	12
Language	English
Access Restriction	Open
Content Type	Text
Resource Type	Article

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