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) an...

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Autor principal:	Lassaad Ben Mahjoub
Formato:	article
Lenguaje:	EN
Publicado:	Taylor & Francis Group 2019
Materias:	corporate social disclosure iso 26000 saudi listed companies sustainability content analysis information asymmetry Business HF5001-6182 Management. Industrial management HD28-70
Acceso en línea:	https://doaj.org/article/49a6b6ca8e1943a59c624a6d8fa90d8e
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spelling	oai:doaj.org-article:49a6b6ca8e1943a59c624a6d8fa90d8e2021-12-02T18:31:21ZDisclosure about corporate social responsibility through ISO 26000 implementation made by Saudi listed companies2331-197510.1080/23311975.2019.1609188https://doaj.org/article/49a6b6ca8e1943a59c624a6d8fa90d8e2019-01-01T00:00:00Zhttp://dx.doi.org/10.1080/23311975.2019.1609188https://doaj.org/toc/2331-1975The 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. ‎Lassaad Ben MahjoubTaylor & Francis Grouparticlecorporate social disclosureiso 26000saudi listed companiessustainabilitycontent analysisinformation asymmetryBusinessHF5001-6182Management. Industrial managementHD28-70ENCogent Business & Management, Vol 6, Iss 1 (2019)
institution	DOAJ
collection	DOAJ
language	EN
topic	corporate social disclosure iso 26000 saudi listed companies sustainability content analysis information asymmetry Business HF5001-6182 Management. Industrial management HD28-70
spellingShingle	corporate social disclosure iso 26000 saudi listed companies sustainability content analysis information asymmetry Business HF5001-6182 Management. Industrial management HD28-70 Lassaad Ben Mahjoub Disclosure about corporate social responsibility through ISO 26000 implementation made by Saudi listed companies
description	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. ‎
format	article
author	Lassaad Ben Mahjoub
author_facet	Lassaad Ben Mahjoub
author_sort	Lassaad Ben Mahjoub
title	Disclosure about corporate social responsibility through ISO 26000 implementation made by Saudi listed companies
title_short	Disclosure about corporate social responsibility through ISO 26000 implementation made by Saudi listed companies
title_full	Disclosure about corporate social responsibility through ISO 26000 implementation made by Saudi listed companies
title_fullStr	Disclosure about corporate social responsibility through ISO 26000 implementation made by Saudi listed companies
title_full_unstemmed	Disclosure about corporate social responsibility through ISO 26000 implementation made by Saudi listed companies
title_sort	disclosure about corporate social responsibility through iso 26000 implementation made by saudi listed companies
publisher	Taylor & Francis Group
publishDate	2019
url	https://doaj.org/article/49a6b6ca8e1943a59c624a6d8fa90d8e
work_keys_str_mv	AT lassaadbenmahjoub disclosureaboutcorporatesocialresponsibilitythroughiso26000implementationmadebysaudilistedcompanies
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Disclosure about corporate social responsibility through ISO 26000 implementation made by Saudi listed companies

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