Australian Journal of Basic and Applied Sciences, 2017
BACKGROUND: In today's world of increased awareness regarding the concepts of corporate social re... more BACKGROUND: In today's world of increased awareness regarding the concepts of corporate social responsibility (CSR) and corporate governance (CG), many firms in the developed countries consider noncompliance with CSR and CG standards as an important source of risk to their reputations with stakeholders. OBJECTIVE: The aim of this study is to investigate the relationship between the corporate social responsibility disclosure (CSRD) index and corporate factors, namely, board size, board independence, board meetings, CEO duality, a firm's size, leverage, profitability and age. This is the first known study in the case of Saudi Arabia to use the GRI 4 th edition indicators to construct the CSRD index and evaluate Saudi listed firms. Results: The results show that profitability and size factor have positive and significant association with CSR disclosure in listed Saudi firms. While CG characteristics have no impact on CSR disclosure except board independence which has a negative impact. Conclusion: The average of CSRD index among Saudi firms is too low, it is about 11% that means Saudi firms disclose 11% of the information that they have to provide for stockholders according to GRI guidelines. Furthermore, the study concludes that the most polluted sectors " Energy and Petrochemical sectors " in the country disclose more information about CSR.
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CSR disclosure in the Arabian Gulf Cooperation Council (AGCC) countries. Also, this research
further aims to explore whether or not the impact of board gender diversity varies across the
AGCC countries. Based on a sample of 244 publicly listed firms representing the six AGCC
countries over the period 2012–2014, the findings show that there is a statistically significant
relationship between the number of female directors and the level of CSR disclosure. The results
show that board gender diversity is positively associated with the level of CSR reporting in two
countries namely, Bahrain and Kuwait. Also, the findings reveal that there is a weak positive
relationship between the presence of women on the boards and CSR reporting index in Oman,
Qatar, Saudi Arabia and the UAE. The study is based on the assumptions of the stakeholder
theory that women directors bring to the boards a variety of experiences and backgrounds that
may encourage more open conversations among board of directors, thereby improved decision
making. Also, a wider range of perspectives may enable the board to better assess the needs of
different groups of stakeholders. In particular, this research argues that cultural and traditional
values are considered as major barriers which restrict women’s ability to contribute to
corporate strategy and oversight fully.
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🧭الحافز الذي قادني الى نشر مثل هذا الكتاب ان المكتبة العربية تفتقر وللأسف الشديد الى كتاب يشرح ويفسر التنمية المستدامة رغم التطورات الهائلة في مجال الاستدامة في السنوات الأخيرة والتي انعكست بدورها على عالم الأعمال وأسواق المال 💰 بشكل جوهري.
🔴الشريحة المستهدفة:
🔻طلاب الدراسات العليا 🧑🎓
🔻 الباحثون 🧑💻
🔻 المهتمون بمجال الاستدامة🕵️
🔴الاهداف:
🔻توضيح اهمية التنمية المستدامة للشركات وتأثيرها على الأصول غير الملموسة
🔻 إبراز النظريات التي تشرح الفوائد المتحصلة من تبني الممارسات المستدامة
🔻توضيح بعض المبادرات الخاصة بتصميم معايير خاصة بالإفصاح عن الاستدامة
🔻التعرف على المصطلحات الأساسية في مجال الاستدامة