Very limited number of studies discuss about the relationship between corporate governance structures and the level of corporate social responsibility disclosure in GCC, particularly in Islamic banking industry. The purpose of this study is to investigate the impact of corporate governance upon the level of corporate social responsibility disclosure in GCC Islamic banking industry. Using annual data from 2007 to 2011, this study uses as many as 17 Islamic banks in GCC region to be included in the analysis. Random effects model of panel regression analysis is then utilised to analyse the relationship between corporate governance and the corporate social responsibility disclosure. The results demonstrate a significant influence of board independence and firm size towards the level of corporate social responsibility disclosure.
Keywords: corporate governance; CSR disclosure; Gulf Cooperation Council; GCC; Islamic banks.
Abduh, M. and AlAgeeli, H.A.M. (2015). The Impact of Corporate Governance on CSR Disclosure in Islamic Banks: Empirical Evidence from GCC Countries. Middle East Journal of Management. Vol. 2, No. 4, pp. 283-295