Corporate board and CSR reporting: Before and after analysis of JCGC 2009

Amer Al Fadli ORCID logo


This study investigates the influence of board size, the presence of an audit committee on the board, and CEO duality on Corporate Social Responsibility (CSR) reporting in Jordan. The longitudinal data (panel data) analysis estimation techniques were used for the period of 2006 to 2015. Content analysis was employed to assess the level of CSR reporting of a different area of disclosure in the annual reports. Multiple regression analysis was used to investigate the association between governance factors and the level of CSR reporting (Habbash, 2016; Ahmad, Rashid, & Gow, 2017b). The findings reveal that board size and the presence of an audit committee on the board are significantly positive on the level of CSR reporting. These factors play a significant role in enhancing compliance with corporate governance best practices. The role of CEO duality on the board has an insignificant relationship with the level of CSR reporting. These results suggest significant implications for companies and regulators to continue to improve corporate governance best practices in the companies and develop greater awareness of companies CSR reporting. The study contributes to the governance and CSR reporting literature in the Middle East and developing countries using the legitimacy theory approach.

Keywords: Corporate Governance, Corporate Social Responsibility Reporting, Legitimacy Theory, Middle East, Jordan

Authors’ individual contribution: The author is responsible for all the contributions to the paper according to CRediT (Contributor Roles Taxonomy) standards.

JEL Classification: G30, G34, G48

Received: 11.01.2020
Accepted: 18.02.2020
Published online: 26.02.2020

How to cite this paper: Al Fadli, A. (2020). Corporate board and CSR reporting: Before and after analysis of JCGC 2009. Corporate Governance and Sustainability Review, 4(1), 21-32.

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