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Board diversity and corporate social responsibility in Jordan

Author

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  • Abdul Hadi Ibrahim
  • Mustafa Mohd Hanefah

Abstract

Purpose - This study aims to investigate the impact of board diversity characteristics, namely, independence, gender, age and nationality of directors on the level of corporate social responsibility (CSR) disclosures. Design/methodology/approach - Content analysis was used to determine CSR disclosure. This study used panel data analysis to investigate the influence of board diversity characteristics on CSR disclosures. Findings - Panel data analysis show that the level of CSR disclosure has increased over the period of study. Results also reveal a positive and significant association between the level of CSR disclosure and board diversity variables. Research limitations/implications - This study examined only companies listed on Amman Stock Exchange. Therefore, the generalisation of the results might be limited to the listed companies only. Practical implications - Findings are relevant to policymakers, professional organisations and practitioners in Jordan and in other Arab countries. Social implications - The role of women in the boardroom is important to ensure more CSR activities by the listed companies. Jordan being a Muslim country should take the initiative to introduce laws to increase the number of women to the board. Originality/value - This study offers significant contributions to existing CSR literature in Jordan and in other Arab countries by introducing female directors. Findings are important to policymakers. They should implement quotas for women in the boardroom, and adopting such a policy will increase the participation of women in the decision-making process of the companies and reduce gender bias.

Suggested Citation

  • Abdul Hadi Ibrahim & Mustafa Mohd Hanefah, 2016. "Board diversity and corporate social responsibility in Jordan," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, vol. 14(2), pages 279-298, October.
    • Handle: RePEc:eme:jfrapp:v:14:y:2016:i:2:p:279-298
    DOI: 10.1108/JFRA-06-2015-0065
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    Citations

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    Cited by:

    1. Ranjita Islam & Erica French & Muhammad Ali, 2022. "Evaluating board diversity and its importance in the environmental and social performance of organizations," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(5), pages 1134-1145, September.
    2. Suham Cahyono & Iman Harymawan & Khairul Anuar Kamarudin, 2023. "The impacts of tenure diversity on boardroom and corporate carbon emission performance: Exploring from the moderating role of corporate innovation," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(5), pages 2507-2535, September.
    3. Ahmed Ayman & Moataz El-Helaly & Nermeen Shehata, 2019. "Board diversity and earnings news dissemination on Twitter in the UK," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 23(3), pages 715-734, September.
    4. Ismail Khan & Imran Khan & Bilal bin Saeed, 2019. "Does board diversity affect quality of corporate social responsibility disclosure? Evidence from Pakistan," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 26(6), pages 1371-1381, November.
    5. Shahbaz, Muhammad & Karaman, Abdullah S. & Kilic, Merve & Uyar, Ali, 2020. "Board attributes, CSR engagement, and corporate performance: What is the nexus in the energy sector?," Energy Policy, Elsevier, vol. 143(C).
    6. Arumega Zarefar & Dian Agustia & Noorlailie Soewarno, 2022. "Bridging the Gap between Sustainability Disclosure and Firm Performance in Indonesian Firms: The Moderating Effect of the Family Firm," Sustainability, MDPI, vol. 14(19), pages 1-13, September.
    7. Ahmad Yuosef Alodat & Zalailah Salleh & Haitham Nobanee & Hafiza Aishah Hashim, 2023. "Board gender diversity and firm performance: The mediating role of sustainability disclosure," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(4), pages 2053-2065, July.
    8. Amin, Marian H. & Mohamed, Ehab K.A. & Elragal, Ahmed, 2021. "CSR disclosure on Twitter: Evidence from the UK," International Journal of Accounting Information Systems, Elsevier, vol. 40(C).
    9. QUTAIBA ALKHAZALIH & Amirul Shahbudin & Aziatul Ghazali, 2022. "The Relationship Between Corporate Governance Mechanisms and CSR Disclosure: Evidence from Jordanian’s Listed Firms," Journal of Public Administration and Governance, Macrothink Institute, vol. 12(4), pages 4768-4768, December.
    10. Mohammed Adel Elzahaby, 2023. "Corporate narrative disclosure practices in the Middle East and North Africa (MENA) region: a systematic literature review," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 20(3), pages 296-315, September.
    11. Ayman Issa & Mohammad A. A. Zaid & Jalal Rajeh Hanaysha, 2022. "Exploring the relationship between female director's profile and sustainability performance: Evidence from the Middle East," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 43(6), pages 1980-2002, September.
    12. Jamali, Dima & Jain, Tanusree & Samara, Georges & Zoghbi, Edwina, 2020. "How institutions affect CSR practices in the Middle East and North Africa: A critical review," Journal of World Business, Elsevier, vol. 55(5).
    13. Mohammed Hassan Makhlouf & Fares Jamiel Al-Sufy & Haitham Almubaideen, 2018. "Board Diversity and Accounting Conservatism: Evidence from Jordan," International Business Research, Canadian Center of Science and Education, vol. 11(7), pages 130-141, July.
    14. Sumaia Ayesh Qaderi & Turki Raji Alhmoud & Belal Ali Abdulraheem Ghaleb, 2020. "Audit Committee Features and CSR Disclosure: Additional Evidence From an Emerging Market," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 11(5), pages 226-237, October.
    15. Ahmad Almashaqbeh & Hasnah Shaari & Hijattulah Abdul-Jabbar, 2019. "The Effect of Board Diversity on Real Earnings Management: Empirical Evidence From Jordan," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 11(5), pages 495-508, August.
    16. Doddy Setiawan & Rayenda Khresna Brahmana & Andi Asrihapsari & Siti Maisaroh, 2021. "Does a Foreign Board Improve Corporate Social Responsibility?," Sustainability, MDPI, vol. 13(20), pages 1-17, October.
    17. Mohamed H. Elmagrhi & Collins G. Ntim & Ahmed A. Elamer & Qingjing Zhang, 2019. "A study of environmental policies and regulations, governance structures, and environmental performance: The role of female directors," Business Strategy and the Environment, Wiley Blackwell, vol. 28(1), pages 206-220, January.
    18. Saidu Musa & Nusirat Ojuolape Gold & Hope Osayantin Aifuwa, 2020. "Board Diversity and Sustainability Reporting: Evidence from Industrial Goods Firms," Business & Management Compass, University of Economics Varna, issue 4, pages 377-398.
    19. Malek Hamed Alshirah & Azhar Abdul Rahman & Ifa Rizad Mustapa, 2019. "The Role of Foreign Directors in Corporate Risk Disclosure: Empirical Evidence From Jordan," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 10(4), pages 119-127, July.
    20. Thi H.H. Nguyen & Mohamed H. Elmagrhi & Collins G. Ntim & Yue Wu, 2021. "Environmental performance, sustainability, governance and financial performance: Evidence from heavily polluting industries in China," Business Strategy and the Environment, Wiley Blackwell, vol. 30(5), pages 2313-2331, July.
    21. Yuan Ma & Qiang Zhang & Qiyue Yin & Bingcheng Wang, 2019. "The Influence of Top Managers on Environmental Information Disclosure: The Moderating Effect of Company’s Environmental Performance," IJERPH, MDPI, vol. 16(7), pages 1-15, April.
    22. Ahmad Fathi Alheet, 2019. "Exploring the Impact of Environmental Sustainability on Firm Performance in the Manufacturing Industry in Jordan," Business, Management and Economics Research, Academic Research Publishing Group, vol. 5(8), pages 110-117, 08-2019.
    23. Mohamad Iruwan Ghuslan & Romlah Jaffar & Norman Mohd Saleh & Mohd Hasimi Yaacob, 2021. "Corporate Governance and Corporate Reputation: The Role of Environmental and Social Reporting Quality," Sustainability, MDPI, vol. 13(18), pages 1-24, September.
    24. Thilini Cooray & A. D. Nuwan Gunarathne & Samanthi Senaratne, 2020. "Does Corporate Governance Affect the Quality of Integrated Reporting?," Sustainability, MDPI, vol. 12(10), pages 1-30, May.
    25. Shamsuddeen Mamuda Ali & Muhammad Aminu Isa, 2018. "Firms Attributes and Corporate Social Responsibility Disclosure: A Literature Review," International Journal of Academic Research in Business and Social Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences, vol. 8(4), pages 312-324, April.

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