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The Impact of the Corporate Governance’ Characteristics on Corporate Social Responsibility Disclosure Index of Islamic and conventional banks in Pakistan
(University of Management and Technology, 2017) Parveen, Mariam
This study focuses on analyzing the relationship between determinants of corporate governance framework and disclosure of corporate social responsibility among Islamic and conventional banks in Pakistan. This study tests a sample of annual data for the period of the 2009-2016 using regression analysis approach with other estimation techniques; such as descriptive statistics, correlation analysis and incremental regression analysis. It found significant findings in favor of hypothesis regarding CEO Duality, Profitability and Board Independence for both Islamic and conventional banks. With the help of this study analysis, an effort has been made to explore relationship between corporate governance and corporate social responsibility disclosure in Pakistani Islamic and Conventional banks. All the empirical findings concluded that determinants of corporate governance have significant influence on the reporting of corporate social responsibility between Islamic and Conventional banks in Pakistan. The findings of this study are beneficial for policy makers and other expertise to evaluate the current standards of corporate governance framework by considering the impact on corporate social responsibility disclosure among banking sector.