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Do Corporate Governance Internal Characteristics Affect the Level of Sustainability Reporting in Saudi Arabian Banks?

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  • Mahdi Alhamami

Abstract

The main purpose of our study is to do Corporate Governance Characteristics Affect the Level of Sustainability Reporting in Saudi Arabian Banks? A descriptive research design was employed targeting 12 banks. Secondary data were collected from the banks’ annual reports. Time series data comprising three years (2015 to 2017) were used. The study established that the relationship between corporate governance characteristics (board size, independent directors, CSR committee) and sustainability reporting was increasing with time. Regarding control variables firm size and firm age did not have a significant controlling effect on sustainability reporting. The results of our study will be useful for bank managers, government officials, practitioners, and policymakers to provide the opportunity to Saudi banks to expand the globally market liberalization. Our study also contributes to the existing literature, which investigates how Corporate Governance Characteristics Affect the Level of Sustainability Reporting in Saudi Arabian Banks.

Suggested Citation

  • Mahdi Alhamami, 2023. "Do Corporate Governance Internal Characteristics Affect the Level of Sustainability Reporting in Saudi Arabian Banks?," International Journal of Business and Management, Canadian Center of Science and Education, vol. 18(3), pages 123-123, June.
    • Handle: RePEc:ibn:ijbmjn:v:18:y:2023:i:3:p:123
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    References listed on IDEAS

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    1. repec:eme:srjpps:v:6:y:2010:i:2:p:347-362 is not listed on IDEAS
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    3. Dominik Dienes & Remmer Sassen & Jasmin Fischer, 2016. "What are the drivers of sustainability reporting? A systematic review," Sustainability Accounting, Management and Policy Journal, Emerald Group Publishing Limited, vol. 7(2), pages 154-189, May.
    4. Muhammad Safdar Sial & Chunmei Zheng & Nguyen Vinh Khuong & Tehmina Khan & Muhammad Usman, 2018. "Does Firm Performance Influence Corporate Social Responsibility Reporting of Chinese Listed Companies?," Sustainability, MDPI, vol. 10(7), pages 1-12, June.
    5. Mohamed M. Shamil & Junaid M. Shaikh & Poh-Ling Ho & Anbalagan Krishnan, 2014. "The influence of board characteristics on sustainability reporting," Asian Review of Accounting, Emerald Group Publishing Limited, vol. 22(2), pages 78-97, July.
    6. Habib‐Uz‐Zaman Khan & Muhammad Azizul Islam & Johra Kayeser Fatima & Khadem Ahmed, 2011. "Corporate sustainability reporting of major commercial banks in line with GRI: Bangladesh evidence," Social Responsibility Journal, Emerald Group Publishing Limited, vol. 7(3), pages 347-362, August.
    7. Habib‐Uz‐Zaman Khan & Muhammad Azizul Islam & Johra Kayeser Fatima & Khadem Ahmed, 2011. "Corporate sustainability reporting of major commercial banks in line with GRI: Bangladesh evidence," Social Responsibility Journal, Emerald Group Publishing Limited, vol. 7(3), pages 347-362, August.
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    JEL classification:

    • R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General
    • Z0 - Other Special Topics - - General

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