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
Mariam Parveen, Dr. Talat Hussain, Farah Yasser. (2018) Impact of Corporate Governance Characteristics on Corporate Social Responsibility Disclosure Index – A Case Study of Islamic Banks in Pakistan, Islamic Banking and Finance Review, Volume 5, Issue 1.
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