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Determinants of CSR disclosure quantity and quality: Evidence from non-financial listed firms in Saudi Arabia

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Cited by:

  1. Amal Yamani & Khaled Hussainey & Khaldoon Albitar, 2021. "Does Governance Affect Compliance with IFRS 7?," JRFM, MDPI, vol. 14(6), pages 1-23, May.
  2. Ioanna Kountouri & Eleftherios Manousakis & Andrianos E. Tsekrekos, 2019. "Latent semantic analysis of corporate social responsibility reports (with an application to Hellenic firms)," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 16(1), pages 1-19, March.
  3. Paul Arkoh & Antonio Costantini & Francesco Scarpa, 2024. "Determinants of sustainability reporting: A systematic literature review," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(3), pages 1578-1597, May.
  4. Hasan Mohamad Bamahros & Abdulsalam Alquhaif & Ameen Qasem & Wan Nordin Wan-Hussin & Murad Thomran & Shaker Dahan Al-Duais & Siti Norwahida Shukeri & Hytham M. A. Khojally, 2022. "Corporate Governance Mechanisms and ESG Reporting: Evidence from the Saudi Stock Market," Sustainability, MDPI, vol. 14(10), pages 1-20, May.
  5. Laura Bini & Francesco Giunta & Rebecca Miccini & Lorenzo Simoni, 2023. "Corporate governance quality and non-financial KPI disclosure comparability: UK evidence," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 27(1), pages 43-74, March.
  6. Laila Maswadi & Azlan Amran, 2023. "Does board capital enhance corporate social responsibility disclosure quality? The role of CEO power," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(1), pages 209-225, January.
  7. Perera, Luckmika & Jubb, Christine & Gopalan, Sandeep, 2019. "A comparison of voluntary and mandated climate change-related disclosure," Journal of Contemporary Accounting and Economics, Elsevier, vol. 15(2), pages 243-266.
  8. Ameen Qasem & Shaker Dahan AL-Duais & Wan Nordin Wan-Hussin & Hasan Mohamad Bamahros & Abdulsalam Alquhaif & Murad Thomran, 2022. "Institutional Ownership Types and ESG Reporting: The Case of Saudi Listed Firms," Sustainability, MDPI, vol. 14(18), pages 1-23, September.
  9. Emmanuel Mensah & Christopher Boachie, 2023. "Analysis of the determinants of corporate governance quality: evidence from sub-Saharan Africa," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 20(4), pages 431-450, December.
  10. Benjamin Agyeman & Dorcas Quarshie & James T. Bonn, 2024. "Corporate Governance and Voluntary Disclosures in Annual Reports of Ghanaian Listed Banks," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 8(3s), pages 2416-2434, March.
  11. 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.
  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. Sally Mohammed Farghaly Abdelaliem & Khalid M. Alharbi & Nadiah A. Baghdadi & Amer Malki, 2023. "Exploring the Impact of Private Companies’ Participation in Health-Related Programs through Corporate Sustainable Reporting," Sustainability, MDPI, vol. 15(7), pages 1-16, March.
  14. Shaker Dahan AL-Duais & Ameen Qasem & Wan Nordin Wan-Hussin & Hasan Mohamad Bamahros & Murad Thomran & Abdulsalam Alquhaif, 2021. "CEO Characteristics, Family Ownership and Corporate Social Responsibility Reporting: The Case of Saudi Arabia," Sustainability, MDPI, vol. 13(21), pages 1-21, November.
  15. Bongsug (Kevin) Chae & Eunhye (Olivia) Park, 2018. "Corporate Social Responsibility (CSR): A Survey of Topics and Trends Using Twitter Data and Topic Modeling," Sustainability, MDPI, vol. 10(7), pages 1-20, June.
  16. Nadia Gulko & Catriona Hyde, 2022. "Corporate perspectives on CSR disclosure: audience, materiality, motivations," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 19(4), pages 389-412, December.
  17. Tze Kiat Lui & Mohd Haniff Zainuldin, 2022. "Do foreign banks disclose corporate social responsibility practices more than their local counterparts? Empirical evidence of an emerging market context," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(5), pages 1855-1870, September.
  18. Waris Ali & Zeeshan Mahmood & Jeffrey Wilson & Hina Ismail, 2024. "The impact of sustainability governance attributes on comprehensive CSR reporting: A developing country setting," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(3), pages 1802-1817, May.
  19. Hidaya Lawati & Khaled Hussainey & Roza Sagitova, 2021. "Disclosure quality vis-à-vis disclosure quantity: Does audit committee matter in Omani financial institutions?," Review of Quantitative Finance and Accounting, Springer, vol. 57(2), pages 557-594, August.
  20. Hina Ismail & Muhammad A. Saleem & Sadaf Zahra & Muhammad S. Tufail & Rao Akmal Ali, 2021. "Application of Global Reporting Initiative (GRI) Principles for Measuring Quality of Corporate Social Responsibility (CSR) Disclosure: Evidence from Pakistan," Sustainability, MDPI, vol. 13(20), pages 1-19, October.
  21. María Consuelo Pucheta‐Martínez & Isabel Gallego‐Álvarez & Inmaculada Bel‐Oms, 2021. "Corporate social and environmental disclosure as a sustainable development tool provided by board sub‐committees: Do women directors play a relevant moderating role?," Business Strategy and the Environment, Wiley Blackwell, vol. 30(8), pages 3485-3501, December.
  22. Riccardo Santamaria & Francesco Paolone & Nicola Cucari & Luca Dezi, 2021. "Non‐financial strategy disclosure and environmental, social and governance score: Insight from a configurational approach," Business Strategy and the Environment, Wiley Blackwell, vol. 30(4), pages 1993-2007, May.
  23. Abdulaziz Mohammed Alsahlawi & Kaouther Chebbi & Mohammed Abdullah Ammer, 2021. "The Impact of Environmental Sustainability Disclosure on Stock Return of Saudi Listed Firms: The Moderating Role of Financial Constraints," IJFS, MDPI, vol. 9(1), pages 1-17, January.
  24. Aladdin Dwekat & Elies Seguí‐Mas & Guillermina Tormo‐Carbó & Pedro Carmona, 2020. "Corporate Governance Configurations and Corporate Social Responsibility Disclosure: Qualitative Comparative Analysis of Audit Committee and Board characteristics," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(6), pages 2879-2892, November.
  25. Issal Haj-Salem & Khaled Hussainey, 2021. "Risk Disclosure and Corporate Cash Holdings," JRFM, MDPI, vol. 14(7), pages 1-15, July.
  26. Nerantzidis, Michail & Tzeremes, Panayiotis & Koutoupis, Andreas & Pourgias, Apostolos, 2022. "Exploring the black box: Board gender diversity and corporate social performance," Finance Research Letters, Elsevier, vol. 48(C).
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