The impact of corporate governance on forward-looking CSR disclosure

Husam Ananzeh, Hashem Alshurafat, Abdullah Bugshan and Khaled Hussainey ()

Journal of Financial Reporting and Accounting, 2022, vol. 22, issue 3, 480-499

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: CSR disclosure; Forward-looking CSR disclosure; Corporate governance; Jordan (search for similar items in EconPapers)
Date: 2022
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Citations: View citations in EconPapers (2)

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Persistent link: https://EconPapers.repec.org/RePEc:eme:jfrapp:jfra-10-2021-0379

DOI: 10.1108/JFRA-10-2021-0379

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