Impact of Corporate Governance Characteristics on Corporate Social Responsibility Disclosure Index – A Case Study of Islamic Banks in Pakistan

Parveen, M., Yasser, F., & Hussain, T. (2018). Impact of Corporate Governance Characteristics on Corporate Social Responsibility Disclosure Index – A Case Study of Islamic Banks in Pakistan. Islamic Banking and Finance Review, 5, 89–113.

26 Pages Posted: 4 Sep 2019

See all articles by Mariam Parveen

Mariam Parveen

University of Management and Technology, Lahore, School of Commerce and Accountancy, Students

Farah Yasser

University of Management and Technology (UMT), Pakistan

Talat Hussain

University of Management and Technology (UMT), Pakistan

Date Written: 2018

Abstract

The relationship between corporate governance characteristics and Corporate Social Responsibility (CSR) disclosure was analyzed empirically in this study. For this purpose, data were collected from Islamic banks in Pakistan for the time period spanning from 2009-2016. Regression analysis was used along with descriptive statistics, correlation analysis, and incremental regression analysis. The study found significant findings in favor of hypotheses regarding CEO duality, profitability and board independence for Islamic banks. All the empirical findings concluded that the determinants of corporate governance have a momentous influence on the reporting of CSR of Islamic banks in Pakistan. The outcomes of this research are valuable for policymakers and managers for the evaluation of the existing principles of corporate governance structure by considering its influence on CSR disclosure in the Islamic banking sector.

Keywords: Corporate governance characteristics, Corporate social responsibility disclosure, Islamic Banks

JEL Classification: G21, G34,

Suggested Citation

Parveen, Mariam and Yasser, Farah and Hussain, Talat, Impact of Corporate Governance Characteristics on Corporate Social Responsibility Disclosure Index – A Case Study of Islamic Banks in Pakistan (2018). Parveen, M., Yasser, F., & Hussain, T. (2018). Impact of Corporate Governance Characteristics on Corporate Social Responsibility Disclosure Index – A Case Study of Islamic Banks in Pakistan. Islamic Banking and Finance Review, 5, 89–113., Available at SSRN: https://ssrn.com/abstract=3444008

Mariam Parveen

University of Management and Technology, Lahore, School of Commerce and Accountancy, Students ( email )

Pakistan

Farah Yasser (Contact Author)

University of Management and Technology (UMT), Pakistan ( email )

Johar Town - Phase 1
Lahore, Punjab 54770
Pakistan

Talat Hussain

University of Management and Technology (UMT), Pakistan

C-II
Lahore, Punjab 54770
Pakistan

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