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Disclosure about corporate social responsibility through ISO 26000 implementation made by Saudi listed companies

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  • Lassaad Ben Mahjoub

Abstract

The paper examines the corporate social responsibility (CSR) reporting ‎conducted by Saudi listed firms based on the guidelines of ISO 26000. To measure the ‎extent of ISO disclosure, we use a content analysis. A CSR reporting index is ‎established throughout the global reporting initiative (GRI) and the ISO 26000’s seven ‎core subjects of social responsibility. These sources inform the measurement of the ‎level of CSR information reported in different documents (e.g., annual reports, ‎sustainable development reports, etc.) published by these companies during the period ‎‎2015–2017. ‎First, we conducted this study to explore the reactions of Saudi firms to the ‎implementation of the new ISO 26000, and we searched for the most significant ‎determinants of this reporting in Saudi listed companies. Second, we tested the ‎bidirectional link between CSR reporting through Saudi market information asymmetry. ‎The results showed that all the sampled firms included some ISO 26000 ‎reporting in their published documents. Nevertheless, most reporting levels were weak. ‎However, the results showed also a positive effect of CSR reporting based on ‎ISO 26000 on information asymmetry. ‎

Suggested Citation

  • Lassaad Ben Mahjoub, 2019. "Disclosure about corporate social responsibility through ISO 26000 implementation made by Saudi listed companies," Cogent Business & Management, Taylor & Francis Journals, vol. 6(1), pages 1609188-160, January.
    • Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1609188
    DOI: 10.1080/23311975.2019.1609188
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    Cited by:

    1. Anteneh Mulugeta Eyasu & Demoz Arefayne, 2020. "The effect of corporate social responsibility on banks’ competitive advantage: Evidence from Ethiopian lion international bank S.C," Cogent Business & Management, Taylor & Francis Journals, vol. 7(1), pages 1830473-183, January.
    2. Gulnara Raisovna Chumarina & Guzel Azatovna Abulkhanova, 2021. "Corporate Social Responsibility Management," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 12(1), pages 270-278, January.
    3. Michael Adelowotan, 2021. "Software, Method, and Analysis: Reflections on the Use of ATLAS.ti in a Doctoral Research Study," Eurasian Journal of Economics and Finance, Eurasian Publications, vol. 9(3), pages 189-204.

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