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The Influence Of Board Of Directors’ Characteristics On Corporate Social Responsibility Disclosures In Jordanian Islamic Banks

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dc.contributor.authorMurad Ali Ahmad Al-Zaqebaen_US
dc.contributor.authorOmar M. Shubailaten_US
dc.contributor.authorSuhaila Abdul Hamiden_US
dc.contributor.authorBaker Akram Falah Jarahen_US
dc.contributor.authorFawwaz Ali Taha Ababnehen_US
dc.contributor.authorZeyad Almatarnehen_US
dc.date.accessioned2024-05-28T06:49:08Z
dc.date.available2024-05-28T06:49:08Z
dc.date.issued2023
dc.date.submitted2024-1-9
dc.descriptionVolume 10, Issue 11 (November 2023), Pages: 1-13en_US
dc.description.abstractIn an era where organizations are increasingly recognizing the paramount importance of addressing societal and environmental concerns, corporate social responsibility (CSR) has emerged as a pivotal facet of contemporary business practices. Within the banking sector, Islamic banks assume a significant role in advocating ethical and socially responsible conduct. This study delves into the impact of the board of directors' characteristics on corporate social responsibility disclosures (CSRD) within Jordanian Islamic banks. Data were meticulously gathered from three Jordanian Islamic banks, all of which are listed on the Amman Stock Exchange (ASE), over the span of the years 2010 to 2022. Our findings illuminate that Jordanian Islamic banks, on average, disclose 47 percent of their CSR endeavors, marking a commendable level of transparency, particularly when contrasted with less developed economies. Notably, independent directors comprise 42% of the board composition, with the average age of board members standing at 41 years. Moreover, 8.10% of board members hold degrees in finance and accounting, while 0.24% possess professional experience within the Big Four accounting firms. On average, Jordanian Islamic banks convene 10.27 board meetings annually, and 48% of directors maintain multiple directorships. Significantly, our analysis underscores that all examined characteristics of board members have a favorable influence on CSR disclosure within Jordanian Islamic banks. This paper constitutes a substantial contribution to the extant literature by providing empirical substantiation of the nexus between the board of directors' characteristics and CSRD in Jordanian Islamic banks, with a specific emphasis on the unique domain of Islamic banking, which has hitherto received limited scholarly attention. Further avenues of research are recommended to explore additional variables and delve deeper into the intricate interplay between board characteristics, external contextual factors, and the disclosure of CSR activities.en_US
dc.identifier.doi10.21833/ijaas.2023.11.001
dc.identifier.epage13
dc.identifier.issn2313-626X
dc.identifier.issue11
dc.identifier.spage1
dc.identifier.urihttps://www.science-gate.com/IJAAS/2023/V10I11/1021833ijaas202311001.html
dc.identifier.urihttps://oarep.usim.edu.my/handle/123456789/7808
dc.identifier.volume10
dc.language.isoen_USen_US
dc.publisherInstitute of Advanced Science Extension (IASE)en_US
dc.relation.ispartofInternational Journal of Advanced and Applied Sciencesen_US
dc.subjectCorporate social responsibility disclosures, Islamic banks, Board of directors, Jordanian banking sector, Ethical practices, Transparencyen_US
dc.titleThe Influence Of Board Of Directors’ Characteristics On Corporate Social Responsibility Disclosures In Jordanian Islamic Banksen_US
dc.typeArticleen_US
dspace.entity.typePublication

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