The impact of corporate governance on forward-looking CSR disclosure
Journal of Financial Reporting and Accounting
ISSN: 1985-2517
Article publication date: 8 March 2022
Issue publication date: 29 May 2024
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.
Keywords
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
Publisher
:Emerald Publishing Limited
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