Pusat Pengajian Siswazah Perniagaan - Tesis

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Effect Of Corporate Governance Mechanisms On The Corporate Social Responsibility Disclosure Among Saudi Listed Firms: The Mediating Role Of Level Of Corporate Governance Compliance
(2022-01)
D Alshehri, Abdulaziz Mohammed
In 2017, the Saudi government released a new corporate governance (CG) regulation that mandated all listed firms to disclose their CSR activities in their annual report based on the requirement of the new index. Even though the Saudi listed firms are making efforts to comply with the new regulations, accurate statistics on the compliance level is still unclear. Similarly, previous research mostly focuses on the old Saudi regulations and hardly accessed the influence of the board characteristics on both the level of CG compliance and CSRD quantity and quality together. The study aimed at filling the gap by investigating the factors that determined the level of CG compliance and CSRD quantity and quality in Saudi Arabia. The data was collected using content analysis based on the annual reports of 123 Saudi nonfinancial listed companies. Due to the quantitative nature of the research, both SPSS and smart PLS-SEM software were used in analyzing the data.