期刊名称：International Journal of Sustainable Engineering
印刷版ISSN：1939-7038
出版年度：2021
卷号：14
期号：3
页码：378-389
DOI：10.1080/19397038.2020.1821405
语种：English
出版社：Taylor & Francis Group
摘要：ABSTRACTThis purposeFigure 1of this paper is to investigate the factors that affect the mandatory disclosure of corporate social responsibility (CSR) among firms listed on the Emirates Securities Market of UAE (ESM). These factors include the following: corporate ownership, financial performance, board size, corporate visibility and gender diversity. Since 2017, firms listed on the SET have been required to disclose CSR activities in either an annual registration statement or a separate report called a sustainability report. The data analysis was conducted using econometrics regression models based on the sample consists of 62% manufacturing, 28% financial and insurance, and 10% other firms. The results revealed that the impact of research factors on CSR disclosure is not significant. Accordingly, the government ownership has a significant impact on mandatory CSR disclosure. The findings support the stakeholder theory that firms to carry out CSR activities in order to enhance stakeholders’ perception of financial performance and the firm’s ability. In this context, UAE, stakeholders influence significant determinants of the mandatory CSR disclosure. The paper contributes to the understanding of determinants of mandatory CSR disclosure and offers findings which are potentially useful for both theory and practice to other developing or emerging economies that have similar economic and financial structure.
