IDEAS home Printed from https://ideas.repec.org/a/ids/ijaape/v6y2010i4p327-345.html
   My bibliography  Save this article

Social responsibility disclosure in corporate annual reports: evidence from the Gulf Cooperation Council countries

Author

Listed:
  • Hussein Khasharmeh
  • Mishiel Said Suwaidan

Abstract

The objectives of this study are two-fold: 1) to evaluate social responsibility disclosure in the annual reports of manufacturing companies listed in the financial markets of the Gulf Cooperation Council (GCC); 2) to examine the impact of a number of company variables on the extent of disclosure of this information. To achieve these objectives, a disclosure index was developed and applied to the annual reports of 60 manufacturing companies listed in the financial markets of the six countries included in the GCC. The results indicate that, on average, a company disclosed about 26% of the 45 items included in the index with only eight companies receiving disclosure scores of 40% or more. The results of regression analysis revealed that the size of the company and the auditing firm (international or local) are major variables in explaining variation in the extent of social responsibility disclosure between the sample companies.

Suggested Citation

  • Hussein Khasharmeh & Mishiel Said Suwaidan, 2010. "Social responsibility disclosure in corporate annual reports: evidence from the Gulf Cooperation Council countries," International Journal of Accounting, Auditing and Performance Evaluation, Inderscience Enterprises Ltd, vol. 6(4), pages 327-345.
    • Handle: RePEc:ids:ijaape:v:6:y:2010:i:4:p:327-345
    as

    Download full text from publisher

    File URL: http://www.inderscience.com/link.php?id=36150
    Download Restriction: Access to full text is restricted to subscribers.
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Nobanee, Haitham & Ellili, Nejla, 2016. "Corporate sustainability disclosure in annual reports: Evidence from UAE banks: Islamic versus conventional," Renewable and Sustainable Energy Reviews, Elsevier, vol. 55(C), pages 1336-1341.
    2. B. S. Choudri & Mahad Baawain & Khalifa Al-Zeidi & Hamood Al-Nofli & Rashid Al-Busaidi & Khalifa Al-Fazari, 2017. "Citizen perception on environmental responsibility of the corporate sector in rural areas," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 19(6), pages 2565-2576, December.
    3. Nejla Ould Daoud Ellili, 2020. "Environmental, Social, and Governance Disclosure, Ownership Structure and Cost of Capital: Evidence from the UAE," Sustainability, MDPI, vol. 12(18), pages 1-23, September.
    4. Karishma Ansaram & Neeveditah Pariag-Maraye, 2018. "Modelling the Impact of Responsibility Levels on Corporate Financial Performance: The Case of Top 100 Firms in Mauritius," Business and Economic Research, Macrothink Institute, vol. 8(3), pages 118-138, September.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ids:ijaape:v:6:y:2010:i:4:p:327-345. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sarah Parker (email available below). General contact details of provider: http://www.inderscience.com/browse/index.php?journalID=41 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.