Do Corporate Governance Internal Characteristics Affect the Level of Sustainability Reporting in Saudi Arabian Banks?

Q4 Business, Management and Accounting

International Journal of Business and Management Science Pub Date : 2023-04-28 DOI:10.5539/ijbm.v18n3p123

Mahdi Alhamami

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Abstract

The main purpose of our study is to do Corporate Governance Characteristics Affect the Level of Sustainability Reporting in Saudi Arabian Banks? A descriptive research design was employed targeting 12 banks. Secondary data were collected from the banks’ annual reports. Time series data comprising three years (2015 to 2017) were used. The study established that the relationship between corporate governance characteristics (board size, independent directors, CSR committee) and sustainability reporting was increasing with time. Regarding control variables firm size and firm age did not have a significant controlling effect on sustainability reporting. The results of our study will be useful for bank managers, government officials, practitioners, and policymakers to provide the opportunity to Saudi banks to expand the globally market liberalization. Our study also contributes to the existing literature, which investigates how Corporate Governance Characteristics Affect the Level of Sustainability Reporting in Saudi Arabian Banks.

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公司治理内部特征是否影响沙特阿拉伯银行可持续发展报告水平?

我们研究的主要目的是公司治理特征是否影响沙特阿拉伯银行的可持续发展报告水平?采用描述性研究设计，针对12家银行。二级数据是从银行的年度报告中收集的。使用了三年(2015年至2017年)的时间序列数据。研究发现，公司治理特征(董事会规模、独立董事、企业社会责任委员会)与可持续发展报告之间的关系随着时间的推移而增强。对于控制变量，企业规模和企业年龄对可持续发展报告没有显著的控制作用。我们的研究结果将有助于银行经理、政府官员、从业人员和政策制定者为沙特银行扩大全球市场自由化提供机会。我们的研究也有助于现有的文献，研究公司治理特征如何影响沙特阿拉伯银行的可持续发展报告水平。

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来源期刊

International Journal of Business and Management Science Business, Management and Accounting-Business and International Management

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期刊介绍： The International Journal of Business and Management Science (IJBMS) (Print: ISSN 1837-6614; Online: 1985-692X) is a double-blind peer-reviewed semiannual journal. Generally the journal publishes the articles that expand knowledge on business and management issues. Business Complexity and Performance Management were the two of the top ten problems IJBMS cover pageof 20th century management. In the 21st century, overcoming such problems seem to be challenging to educators and practitioners. Do educators and practitioners agree on which management skills are required for success in the 21st century? These all issues call for substantial research to achieve a very modern sustainable business era of the global economy. IJBMS intends to focus on the business and management issues with the vision of sustainable competitiveness along with scientific evidences. The quantitative approach for analyzing a research problem is promoted by IJBMS.