The impact of corporate governance on forward-looking CSR disclosure

Abstract

Purpose

This paper aims to examine the impact of corporate governance mechanisms on forward-looking corporate social responsibility (CSR) disclosure (FCSRD).

Design/methodology/approach

The authors use the manual content analysis to measure FCSRD for a sample of 94 companies listed on the Amman Stock Exchange from 2010 to 2016. Data on companies' FCSRD are manually collected from annual reports. The authors also use regression analyses to test the research hypotheses.

Findings

The authors find that board size positively affects FCSRD, while CEO duality and family ownership negatively impact FCSRD.

Originality/value

To the best of the authors’ knowledge, this is the first evidence of how governance mechanisms affect FCSR information in corporate annual reports in a developing country.

Citation

Ananzeh, H., Alshurafat, H., Bugshan, A. and Hussainey, K. (2024), "The impact of corporate governance on forward-looking CSR disclosure", Journal of Financial Reporting and Accounting, Vol. 22 No. 3, pp. 480-499. https://doi.org/10.1108/JFRA-10-2021-0379