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Document Type |
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Thesis |
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Document Title |
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The Impact of Applying Governance Mechanisms on Corporate Social Responsibility Disclosure in Saudi Banks أثر تطبيق آليات الحوكمة على الإفصاح عن المسؤولية الاجتماعية في البنوك السعودية |
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Subject |
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Faculty of Economics and Management |
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Document Language |
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Arabic |
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Abstract |
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The objective of this study is to examine the impact of applying governance mechanisms on corporate social responsibility disclosure (hereafter CSRD) in Saudi banks. Governance mechanisms exemplified in board size, board independence, audit committee size, and audit committee meeting frequency were examined. To achieve the objectives of the study, a descriptive analytical approach has been employed in which the researcher has analyzed the annual reports of the banks under investigation for the period 2018-2021. Also, an index consisted of 26 CSR elements was built based on previous relevant studies to measure the level of CSRD. The collected data were analyzed by using the statistical software (SPSS) and multiple linear regression.
Results showed that there was a statistically significant impact of board size, and audit committee size on CSRD in Saudi banks. It also showed that there was no statistically significant impact of board independence and audit committee meeting frequency on CSRD in Saudi banks. In addition, results showed that there was a positive correlation between board size, audit committee size, and CSRD. Results also showed a positive correlation between board Independence and CSRD, but it was non-significant. and the study found that the average level of CSRD in Saudi banks has reached 46%, and the focus was on disclosing the activities provided to the society. The study recommended that Saudi banks should increase CSRD in annual reports, and diversify social responsibility activities, And adhere to the governance regulations guiding articles related to corporate social responsibility. The study also recommended that regulators should establish and develop an index for the disclosure of corporate social responsibility to guide companies and researchers who are interested in CSRD studies. To improve future research, the study suggested studying the effect of different governance mechanisms than the one used in this study on CSRD. Future research could also study different social responsibility disclosure measures, such as the quality and type of disclosure.
Keywords: governance mechanisms, social responsibility disclosure, characteristics of the board of directors, characteristics of the audit committee, Saudi banks. |
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Supervisor |
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Dr. Maha ALsayegh |
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Thesis Type |
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Master Thesis |
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Publishing Year |
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1444 AH
2023 AD |
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Added Date |
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Wednesday, August 9, 2023 |
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Researchers
| نوال محمد الجعيد | ALjuaid, Nawal Mohammed | Researcher | Master | |
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