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Corporate Governance and Corporate Social Responsibility Disclosure

Author

Listed:
  • Abdulnaser Ibrahim Nour

    (An-najah National University-Nablus- Palestine, Nablus, Palestine)

  • Abdel-Aziz Ahmad Sharabati

    (Middle East University, Amman, Jordan)

  • Khitam Mahmoud Hammad

    (Faculty of Graduate Studies, University of Jordan, Amman, Jordan)

Abstract

Developed countries are increasingly concerned about the relationship between corporate governance and corporate social responsibility disclosure while developing countries recently started to take care of this issue. Therefore, the main objective of the study is to examine the effect of the board mechanisms of corporate governance on the extent of social responsibility disclosure of Jordanian public industrial companies during the period (2010 to 2014). In this research, descriptive statistics are used to study variables, both correlation matrix and collinearity diagnostic are used to test whether multicollinearity problem exists. Finally, OLS regression analysis is used to test the hypotheses of the study. The results show that the extent of social responsibility disclosure is positively affected by board size and percentage of women on board, negatively affected by duality and board average age. Board meetings and board composition are insignificant to social responsibility disclosure. The study faces several limitations where the measurement of corporate social responsibility requires human judgment, which is subjective and ambiguous. Furthermore, the study sample was limited to industrial companies. Understanding the relationship between CG and CSR is very important because the CG mechanism is an obligation to protect and improve social, economic, and environment, as well as the welfare of society. CSR elements should be included within the companies' vision, mission, strategies and daily practices to maximize the shareholder value.

Suggested Citation

  • Abdulnaser Ibrahim Nour & Abdel-Aziz Ahmad Sharabati & Khitam Mahmoud Hammad, 2020. "Corporate Governance and Corporate Social Responsibility Disclosure," International Journal of Sustainable Entrepreneurship and Corporate Social Responsibility (IJSECSR), IGI Global, vol. 5(1), pages 20-41, January.
    • Handle: RePEc:igg:jsecsr:v:5:y:2020:i:1:p:20-41
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    Citations

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    Cited by:

    1. Ladini, Mark Juliana & Associate Professor ORBUNDE, Bemshima & Dr. Daniel Emmanuel Kayode, 2024. "Effect of Board Size and Board Meeting Frequency on Environmental Disclosure of Listed Manufacturing Firms in Nigeria," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 8(1), pages 236-254, January.
    2. Bassem Salhi, 2021. "The Relationship between CEO Psychological Biases, Corporate Governance and Corporate Social Responsibility," JRFM, MDPI, vol. 14(7), pages 1-19, July.
    3. QUTAIBA ALKHAZALIH & Amirul Shahbudin & Aziatul Ghazali, 2022. "The Relationship Between Corporate Governance Mechanisms and CSR Disclosure: Evidence from Jordanian’s Listed Firms," Journal of Public Administration and Governance, Macrothink Institute, vol. 12(4), pages 4768-4768, December.
    4. Joohye Yoon & Sujin Han & Yongseok Lee & Hyesun Hwang, 2023. "Text Mining Analysis of ESG Management Reports in South Korea: Comparison With Sustainable Development Goals," SAGE Open, , vol. 13(4), pages 21582440231, November.
    5. Chijioke Dikeocha, 2019. "Corporate Social Responsibility Reporting in the Online News Letters of ExxonMobil and SPDC in Nigeria," International Journal of Sustainable Entrepreneurship and Corporate Social Responsibility (IJSECSR), IGI Global, vol. 4(1), pages 27-41, January.
    6. Emmadonata Carbone & Sara Saggese & Fabrizia Sarto, 2023. "La relazione tra l?esperienza degli amministratori e il business plan: un?indagine empirica sulle imprese quotate in Italia," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2023(1), pages 69-94.

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