The Effect of Corporate Governance Mechanisms on Social Responsibility Disclosure

Arani, Mohammad Hossein Zolfaghar

doi:10.5901/mjss.2016.v7n4s2p139

Cited by 3 publications

(2 citation statements)

References 16 publications

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“…In a quantitative change, the point at issue is economic growth; a qualitative change implies a structural change, a change in the content of development, or the acquisition by the economic system of new characteristics. Social characteristics of development are often considered in addition to economic parameters, which make it possible to fully assess the degree of development of any economic subject and region [4].…”

Section: Introductionmentioning

confidence: 99%

Social development mechanism of an agricultural enterprise formation

Klychova

Закирова

et al. 2019

E3S Web Conf.

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The object of the research is to determine the major lines in forming the social process mechanism and elaborate the recommendations on improving the social policy of agricultural farming community. The article examines the social factors, indicates the trends of making management decisions on the social process of agricultural enterprise, reviews the theoretical aspects and outlines the basic arrangements of forming the social process mechanism, proposes the milestones of forming and implementing the social policy system, as well as defines the method of analyzing social process. The elaborated recommendations on improving the social policy of agricultural farming community, which consist in selecting effective forms and methods of satisfying the demands of different social groups and their sources of financing, are of practical importance.

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Section: Introductionmentioning

confidence: 99%

Social development mechanism of an agricultural enterprise formation

Klychova

Закирова

et al. 2019

E3S Web Conf.

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“…found that the proportion of independent directors of ShCC in Malaysia had no significant relationship with the quality of voluntary disclosure.Board size also consider important item in the board matters as Siregar & Bachtiar (2010) found that a larger board size able to monitor the action of top management and Chief Executive Officer (CEO) from any action that will harm shareholder's interest. A number of studies had found that board size positively influence the extent of voluntary disclosure, CSR disclosure or sustainability disclosure(Ahmed Haji & Mohd Ghazali, 2013;Mahmood et al, 2018;Mohd Ghazali, 2010;Zolfaghar Arani, 2016). However, there were some studies that found larger board size will decrease the ability to control and leads to a lower voluntary and environmental disclosure(Cheng & Courtenay, 2006; Ezhilarasi & Kabra, 2017; Halme & Huse, 1997; Vafeas, 1999; Wan Abdullah et al, 2012).…”

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confidence: 99%

Corporate Governance and Islamic Corporate Social Responsibility Disclosures : Shari’ah Compliant Companies in Malaysia

Arsad

Said

Yusoff

et al. 2021

EEA

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The paper attempts to examine the relationship between six (6) Corporate Governance mechanisms (namely board matters, nomination matters, audit matters, remuneration matters, communication matters and risk management matters) of Shari’ah Compliant Companies (ShCC) with Islamic Corporate Social Responsibility (i-CSR) disclosure. The i-CSR disclosure index was developed by incorporated the five values of Maqasid Shari’ah and Maslahah. While, this study employed the corporate governance index based on the Malaysian Code on Corporate Governance (MCCG) 2007 (Securities Commission, 2007b), MCCG 2012 (Securities Commission, 2012), Corporate Governance Guide issued by Bursa Malaysia (Bursa Malaysia, 2012), and MCCG Index 2011 from the Minority Shareholder Watchdog Group (MSWG, 2011); Omar & Abdul Rahman, (2009) and Mohammed et al. (2009). The research used content analysis and a sample of 187 ShCC annual reports from 2008 to 2013. STATA was used to assess the relationship between CG mechanisms and i-CSR disclosure in this analysis. The result of the relationship between CG mechanisms and i-CSR disclosure after statistically control by firm size (proxy by total assets) and profitability (proxy by return on assets, net profit margin and return on equity) showed that only remuneration matters (RM), communication matters (CM) and risk management matters (RK) positive and significantly influenced the i-CSR disclosure.

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What drives the level of social reporting disclosure at Islamic commercial banks?

Riza Salman

2023

Banks and Bank Systems

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This study analyzes the factors driving the level of Islamic social reporting. Based on the literature review, it was revealed that the lack of consensus from the drivers of Islamic reporting disclosure in Islamic banks, especially in Indonesia, is different from disclosure in conventional banks where there is a lot of consensus. Empirical analysis uses panel data collection from 12 Islamic commercial banks in Indonesia from 2010 to 2022. To estimate the relationship between variables, EViews 12 is used. The control variables used in this study are profitability and size of Islamic banks. The results of the study show that sharia governance has not been empirically proven to be able to encourage the extent of Islamic social reporting in Islamic banks. The results of the study did not find empirical evidence that the performance of maqashid sharia related to educating individuals and establishing justice is not a driver that has an impact on the reach of Islamic social reporting. However, the performance of maqashid sharia in the form of promoting welfare through the amount of zakat funds channeled by Islamic banks has been proven empirically to influence the extent of Islamic social reporting. ROE and ROA have no significant effect on Islamic social reporting, while the size of Islamic banks has a positive and significant effect on the extent of Islamic social reporting of Islamic banks in Indonesia.

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The Effect of Corporate Governance Mechanisms on Social Responsibility Disclosure

Abstract: The aim of this study was to investigate the relationship between some of the corporate governance mechanisms on social responsibility disclosure. To measure the level of corporate social responsibility information disclosure, according to the research of Nirwanto et al. (2010)

Cited by 3 publications

References 16 publications

Social development mechanism of an agricultural enterprise formation

Social development mechanism of an agricultural enterprise formation

Corporate Governance and Islamic Corporate Social Responsibility Disclosures : Shari’ah Compliant Companies in Malaysia

What drives the level of social reporting disclosure at Islamic commercial banks?

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