International Journal of

ADVANCED AND APPLIED SCIENCES

EISSN: 2313-3724, Print ISSN: 2313-626X

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 Volume 10, Issue 11 (November 2023), Pages: 1-13

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 Original Research Paper

The influence of board of directors’ characteristics on corporate social responsibility disclosures in Jordanian Islamic banks

 Author(s): 

 Murad Ali Ahmad Al-Zaqeba 1, *, Omar M. Shubailat 2, Suhaila Abdul Hamid 1, Baker Akram Falah Jarah 3, Fawwaz Ali Taha Ababneh 4, Zeyad Almatarneh 3

 Affiliation(s):

 1Faculty of Economics and Muamalat (FEM), Universiti Sains Islam Malaysia (USIM), Nilai, Negeri Sembilan, Malaysia
 2Business School, German Jordanian University, Amman, Jordan
 3Faculty of Business, Amman Arab University, Amman, Jordan
 4Faculty of Business, Yarmouk University, Irbid, Jordan

 Full text

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 * Corresponding Author. 

  Corresponding author's ORCID profile: https://orcid.org/0000-0003-0746-912X

 Digital Object Identifier (DOI)

 https://doi.org/10.21833/ijaas.2023.11.001

 Abstract

In an era where organizations are increasingly recognizing the paramount importance of addressing societal and environmental concerns, corporate social responsibility (CSR) has emerged as a pivotal facet of contemporary business practices. Within the banking sector, Islamic banks assume a significant role in advocating ethical and socially responsible conduct. This study delves into the impact of the board of directors' characteristics on corporate social responsibility disclosures (CSRD) within Jordanian Islamic banks. Data were meticulously gathered from three Jordanian Islamic banks, all of which are listed on the Amman Stock Exchange (ASE), over the span of the years 2010 to 2022. Our findings illuminate that Jordanian Islamic banks, on average, disclose 47 percent of their CSR endeavors, marking a commendable level of transparency, particularly when contrasted with less developed economies. Notably, independent directors comprise 42% of the board composition, with the average age of board members standing at 41 years. Moreover, 8.10% of board members hold degrees in finance and accounting, while 0.24% possess professional experience within the Big Four accounting firms. On average, Jordanian Islamic banks convene 10.27 board meetings annually, and 48% of directors maintain multiple directorships. Significantly, our analysis underscores that all examined characteristics of board members have a favorable influence on CSR disclosure within Jordanian Islamic banks. This paper constitutes a substantial contribution to the extant literature by providing empirical substantiation of the nexus between the board of directors' characteristics and CSRD in Jordanian Islamic banks, with a specific emphasis on the unique domain of Islamic banking, which has hitherto received limited scholarly attention. Further avenues of research are recommended to explore additional variables and delve deeper into the intricate interplay between board characteristics, external contextual factors, and the disclosure of CSR activities.

 © 2023 The Authors. Published by IASE.

 This is an open access article under the CC BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/).

 Keywords

 Corporate social responsibility disclosures, Islamic banks, Board of directors, Jordanian banking sector, Ethical practices, Transparency

 Article history

 Received 12 June 2023, Received in revised form 1 October 2023, Accepted 11 October 2023

 Acknowledgment 

No Acknowledgment.

 Compliance with ethical standards

 Conflict of interest: The author(s) declared no potential conflicts of interest with respect to the research, authorship, and/or publication of this article.

 Citation:

 Al-Zaqeba MAA, Shubailat OM, Abdul Hamid S, Jarah BAF, Ababneh FAT, and Almatarneh Z (2023). The influence of board of directors’ characteristics on corporate social responsibility disclosures in Jordanian Islamic banks. International Journal of Advanced and Applied Sciences, 10(11): 1-13

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 Tables

 Table 1 Table 2 Table 3 Table 4 Table 5 

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