What question did this study set out to answer?

Investigate corporate social responsibility reporting in commercial banks and determine the influence of specific corporate governance board structures on disclosure practices.

March 13, 2010International Journal of Law and Management

The effect of corporate governance elements on corporate social responsibility (CSR) reporting

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HKHabib Zaman KhanUniversity of Canberra

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Implication

Cross-sectional analysis reveals non-executive and foreign board oversight enhances corporate social responsibility reporting in commercial banks, highlighting the role of governance diversity.

Key Points

Investigate corporate social responsibility reporting in commercial banks and determine the influence of specific corporate governance board structures on disclosure practices.
Conducted content analysis of 2007–2008 annual reports from all private commercial banks in Bangladesh.
Evaluated board characteristics including the proportion of non-executive directors, foreign nationality representation, and female board membership.
Applied multiple regression models to evaluate the associations between corporate governance elements and voluntary disclosure levels.
Overall voluntary corporate social responsibility reporting was moderate, but banks demonstrated a wide variety of reported initiatives.
Non-executive directorship and foreign nationality presence on boards showed a statistically significant positive effect on disclosure levels.
Female representation on the board of directors demonstrated no statistically significant association with corporate reporting initiatives.

Cite This Study

Habib Zaman Khan (2010) studied this question.

synapsesocial.com/papers/69dd6028ae7c4d5b29100e58 https://doi.org/10.1108/17542431011029406

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Implication

Cross-sectional analysis reveals non-executive and foreign board oversight enhances corporate social responsibility reporting in commercial banks, highlighting the role of governance diversity.

The effect of corporate governance elements on corporate social responsibility (CSR) reporting

Discussion

Member takes

Implication

Key Points

Cite This Study

The effect of corporate governance elements on corporate social responsibility (CSR) reporting

Discussion

Member takes

Implication

Key Points

Cite This Study

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