IDEAS home Printed from https://ideas.repec.org/a/gam/jjrfmx/v18y2025i5p266-d1656094.html
   My bibliography  Save this article

Factors Affecting CSR Disclosure by Takaful Insurance Companies During the Pandemic Crisis

Author

Listed:
  • Sameh Hachicha

    (College of Business, Imam Mohammad Ibn Saud Islamic University, Riyadh P.O. Box 5701, Saudi Arabia)

  • Samah Abu-Alhayja

    (Independent Researcher, Irbid 21141, Jordan)

  • Wael Hemrit

    (College of Business, Imam Mohammad Ibn Saud Islamic University, Riyadh P.O. Box 5701, Saudi Arabia)

Abstract

This study explores the key factors driving corporate social responsibility disclosure (CSR_DISC) by Takaful insurance companies (TKIs) in Saudi Arabia during and after the COVID-19 pandemic. We use content analysis and follow an unweighted scoring method to score the CSR_DISC index. Based on a sample of 26 Saudi-listed TKIs, for the period 2020–2024, we employ Poisson panel and negative binomial panel models to examine the interdependent relationships between CSR_DISCs and a set of corporate governance factors. We find that Saudi TKIs increased their CSR_DISCs in their financial reporting during and after the COVID-19 crisis. These findings confirm that board and firm size have a significant and negative effect on corporate CSR_DISC. However, the number of independent board members and female directors positively affect the extent of CSR_DISCs. Finally, the size of the audit committee and the Shariah supervisory board, frequency of board meetings, and profitability do not affect CSR_DISCs.

Suggested Citation

  • Sameh Hachicha & Samah Abu-Alhayja & Wael Hemrit, 2025. "Factors Affecting CSR Disclosure by Takaful Insurance Companies During the Pandemic Crisis," JRFM, MDPI, vol. 18(5), pages 1-18, May.
    • Handle: RePEc:gam:jjrfmx:v:18:y:2025:i:5:p:266-:d:1656094
    as

    Download full text from publisher

    File URL: https://www.mdpi.com/1911-8074/18/5/266/pdf
    Download Restriction: no
    File URL: https://www.mdpi.com/1911-8074/18/5/266/
    Download Restriction: no
    ---><---

    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:gam:jjrfmx:v:18:y:2025:i:5:p:266-:d:1656094. 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: MDPI Indexing Manager (email available below). General contact details of provider: https://www.mdpi.com .

    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.