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" Corporate social and environmental disclosure : "
Badkook, Roaa
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Latin Dissertation
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| Record Number
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832667
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TLets724686
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| Main Entry
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Badkook, Roaa
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| Title & Author
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Corporate social and environmental disclosure :\ Badkook, Roaa
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| College
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Middlesex University
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| Date
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2017
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| student score
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2017
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| Degree
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Thesis (Ph.D.)
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| Abstract
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The aim of this study is to elevate the understanding of corporate social and environmental disclosure (CSED) by examining the nature and level of CSED by the listed companies in Saudi Arabia. It analyses CSED determinant’s which includes: firm characteristics and corporate governance aspects. Four theoretical perspectives, namely stakeholder, legitimacy, institutional, and Agency theory, used to assist in better understanding and analysing the findings on the CSED in Saudi Arabia. This study adopts a quantitative approach; the selected sample consists of 164 corporate reports of Saudi companies listed on the Saudi Stock Exchange, in 2012. Content analysis is used to measure the extent of social and environmental information that are reported. An information index was devised. The data were examined using descriptive and statistical tests multivariate analyses and negative binomial regression. The results show more than 70% of the companies report social and environmental information, most of the disclosures are related to human recourses, community involvement and economics. Human recourses category rate is 41.5 %, community involvement at 24.5%, and economic disclosure is 20%. Less attention is given to environmental, customers and products reporting. The Saudi government encourages companies to follow the Saudisation regulations and the Ministry of Labour regulations. Hence companies tend to report considerably more on information issues addressed by the government. This study examines the factors affecting the level of CSED which are firm characteristics and corporate governance. CSED level is positively associated with firm characteristics (firm size, age, profitability, and leverage), and corporate governance mechanism (government ownership and audit firm size). There were no significant results for managerial ownership, foreign ownership, CEO duality, board size and independency. The determinants of CSED categories indicate that firm age is the most influential factor affecting the five categories and human resource is the category that is related with most of the factors.
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Middlesex University
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