Do Corporate Governance Internal Characteristics Affect the Level of Sustainability Reporting in Saudi Arabian Banks?

Mahdi Alhamami

International Journal of Business and Management, 2023, vol. 18, issue 3, 123

Abstract: The main purpose of our study is to do Corporate Governance Characteristics Affect the Level of Sustainability Reporting in Saudi Arabian Banks? A descriptive research design was employed targeting 12 banks. Secondary data were collected from the banks’ annual reports. Time series data comprising three years (2015 to 2017) were used. The study established that the relationship between corporate governance characteristics (board size, independent directors, CSR committee) and sustainability reporting was increasing with time. Regarding control variables firm size and firm age did not have a significant controlling effect on sustainability reporting. The results of our study will be useful for bank managers, government officials, practitioners, and policymakers to provide the opportunity to Saudi banks to expand the globally market liberalization. Our study also contributes to the existing literature, which investigates how Corporate Governance Characteristics Affect the Level of Sustainability Reporting in Saudi Arabian Banks.

Date: 2023
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
https://ccsenet.org/journal/index.php/ijbm/article/download/0/0/48701/52472 (application/pdf)
https://ccsenet.org/journal/index.php/ijbm/article/view/0/48701 (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ibn:ijbmjn:v:18:y:2023:i:3:p:123

Access Statistics for this article

More articles in International Journal of Business and Management from Canadian Center of Science and Education Contact information at EDIRC.
Bibliographic data for series maintained by Canadian Center of Science and Education ().