Impact of Corporate Governance Characteristics on Corporate Social Responsibility Disclosure Index – A Case Study of Islamic Banks in Pakistan

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Mariam Parveen
Farah Yasser
Dr. Talat Hussain

Abstract

The relationship between corporate governance characteristics and Corporate Social Responsibility (CSR) disclosure was analyzed empirically in this study. For this purpose, data was collected from Islamic banks in Pakistan for the time period spanning from 2009-2016. Regression analysis was used along with descriptive statistics, correlation analysis and incremental regression analysis. The study found significant findings in favor of hypotheses regarding CEO duality, profitability and board independence for Islamic banks. All the empirical findings concluded that the determinants of corporate governance have a momentous influence on the reporting of CSR of Islamic banks in Pakistan. The outcomes of this research are valuable for policy makers and managers for the evaluation of the existing principles of corporate governance structure by considering its influence on CSR disclosure in the Islamic banking sector.

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