Artikel
Disclosure about corporate social responsibility through ISO 26000 implementation made by Saudi listed companies
The paper examines the corporate social responsibility (CSR) reporting conducted by Saudi listed firms based on the guidelines of ISO 26000. To measure the extent of ISO disclosure, we use a content analysis. A CSR reporting index is established throughout the global reporting initiative (GRI) and the ISO 26000's seven core subjects of social responsibility. These sources inform the measurement of the level of CSR information reported in different documents (e.g., annual reports, sustainable development reports, etc.) published by these companies during the period 2015-2017. First, we conducted this study to explore the reactions of Saudi firms to the implementation of the new ISO 26000, and we searched for the most significant determinants of this reporting in Saudi listed companies. Second, we tested the bidirectional link between CSR reporting through Saudi market information asymmetry. The results showed that all the sampled firms included some ISO 26000 reporting in their published documents. Nevertheless, most reporting levels were weak. However, the results showed also a positive effect of CSR reporting based on ISO 26000 on information asymmetry.
- Sprache
-
Englisch
- Erschienen in
-
Journal: Cogent Business & Management ; ISSN: 2331-1975 ; Volume: 6 ; Year: 2019 ; Pages: 1-23 ; Abingdon: Taylor & Francis
- Klassifikation
-
Management
- Thema
-
Corporate Social Disclosure
ISO 26000
Saudi Listed Companies
Sustainability
content analysis
Information asymmetry
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Mahjoub, Lassaad Ben
- Ereignis
-
Veröffentlichung
- (wer)
-
Taylor & Francis
- (wo)
-
Abingdon
- (wann)
-
2019
- DOI
-
doi:10.1080/23311975.2019.1609188
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:45 MEZ
Datenpartner
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Artikel
Beteiligte
- Mahjoub, Lassaad Ben
- Taylor & Francis
Entstanden
- 2019
Ähnliche Objekte (12)
Operationalisierung der Anforderungen aus der ISO 26000
Empirically investigating the disclosure of nonfinancial information: A content study on corporations listed in the Saudi capital market
Intellectual capital disclosure of Hungarian and Czech listed firms
The impact of environmental sustainability disclosure on stock return of Saudi listed firms: The moderating role of financial constraints
Segment disclosure pratices and determinants: Evidence from Romanian listed companies
ISO 26000 as a Stakeholder Dialogue : An empirical study
ISO 26000 as a Stakeholder Dialogue: An empirical study
Factors affecting corporate social responsibilities disclosure of listed companies in Vietnam
The ESG disclosure and the financial performance of Norwegian listed firms
DIN ISO 26000 - Gesellschaftliche Verantwortung erfolgreich umsetzen : Beispiele, Strategien, Lösungen
International financial reporting standards (IFRS) disclosure and performance of Nigeria listed companies
Audit committee characteristics and corporate governance disclosure: evidence from Vietnam listed companies
Operationalisierung der Anforderungen aus der ISO 26000
Empirically investigating the disclosure of nonfinancial information: A content study on corporations listed in the Saudi capital market
Intellectual capital disclosure of Hungarian and Czech listed firms
The impact of environmental sustainability disclosure on stock return of Saudi listed firms: The moderating role of financial constraints
Segment disclosure pratices and determinants: Evidence from Romanian listed companies
ISO 26000 as a Stakeholder Dialogue : An empirical study
ISO 26000 as a Stakeholder Dialogue: An empirical study
Factors affecting corporate social responsibilities disclosure of listed companies in Vietnam
The ESG disclosure and the financial performance of Norwegian listed firms
DIN ISO 26000 - Gesellschaftliche Verantwortung erfolgreich umsetzen : Beispiele, Strategien, Lösungen
International financial reporting standards (IFRS) disclosure and performance of Nigeria listed companies
Audit committee characteristics and corporate governance disclosure: evidence from Vietnam listed companies
Operationalisierung der Anforderungen aus der ISO 26000
Empirically investigating the disclosure of nonfinancial information: A content study on corporations listed in the Saudi capital market
Intellectual capital disclosure of Hungarian and Czech listed firms
The impact of environmental sustainability disclosure on stock return of Saudi listed firms: The moderating role of financial constraints
Segment disclosure pratices and determinants: Evidence from Romanian listed companies
ISO 26000 as a Stakeholder Dialogue : An empirical study
ISO 26000 as a Stakeholder Dialogue: An empirical study
Factors affecting corporate social responsibilities disclosure of listed companies in Vietnam
The ESG disclosure and the financial performance of Norwegian listed firms
DIN ISO 26000 - Gesellschaftliche Verantwortung erfolgreich umsetzen : Beispiele, Strategien, Lösungen
International financial reporting standards (IFRS) disclosure and performance of Nigeria listed companies