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Corporate governance and corporate social responsibility disclosures in insurance companies

Author

Listed:
  • Md Shahid Ullah
  • Mohammad Badrul Muttakin
  • Arifur Khan

Abstract

Purpose - The purpose of this study is to empirically examine the association between corporate governance and the extent of corporate social responsibility (CSR) disclosures in insurance companies, using archival data. Design/methodology/approach - The data set comprises 277 listed insurance company-years in Bangladesh for the period of 2008 to 2014. The authors have used a checklist to measure the extent of CSR disclosures. The checklist was developed based on the previous CSR literature. The study uses a multiple regression analysis technique to investigate the association between different governance variables, particularly managerial ownership, institutional ownership, board independence and the proportion of female directors, and the extent of CSR disclosures in Bangladeshi insurance companies. Findings - The authors find that board independence and the proportion of female directors have positive associations with the extent of CSR disclosures. However, the results indicate that managerial ownership is negatively associated with the extent of CSR disclosures. Originality/value - Unlike most of the prior research that explored CSR disclosures in non-financial companies, the authors focus on financial companies, namely, insurance businesses. The authors provide empirical evidence using archival data that suggests that some governance mechanisms are important determinants of CSR disclosures in the insurance industry.

Suggested Citation

  • Md Shahid Ullah & Mohammad Badrul Muttakin & Arifur Khan, 2019. "Corporate governance and corporate social responsibility disclosures in insurance companies," International Journal of Accounting & Information Management, Emerald Group Publishing Limited, vol. 27(2), pages 284-300, May.
    • Handle: RePEc:eme:ijaimp:ijaim-10-2017-0120
    DOI: 10.1108/IJAIM-10-2017-0120
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    Citations

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    Cited by:

    1. Khoa Dang Duong & Ai Nhan Ngoc Le & Diep Van Nguyen & Hoa Thanh Phan Le, 2023. "Impact of Ownership Structure and Business Diversifications on the Risk-Taking Behaviors of Insurance Companies in Vietnam," SAGE Open, , vol. 13(3), pages 21582440231, August.
    2. Nejla Ould Daoud Ellili, 2023. "Impact of corporate governance on environmental, social, and governance disclosure: Any difference between financial and non‐financial companies?," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(2), pages 858-873, March.
    3. Shailesh Rastogi & Bhakti Agarwal, 2023. "Transparency and disclosure (TD) and valuation of Indian banks," Bank i Kredyt, Narodowy Bank Polski, vol. 54(5), pages 519-540.
    4. Mariasole Bannò & Emilia Filippi & Sandro Trento, 2023. "Women in top echelon positions and their effects on sustainability: a review, synthesis and future research agenda," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 27(1), pages 181-251, March.
    5. Sumon Kumar Das & Md Khalilur Rahman & Songita Roy, 2024. "Does ownership type affect sustainability reporting disclosure? Evidence from an emerging market," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 21(1), pages 52-68, March.

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