The influence of ownership structure on the extent of CSR reporting: An emerging market study

Article


Al Fadli, Amer, Sands, Juhn, Jones, Gregory, Beattie, Claire and Pensiero, Dom. 2022. "The influence of ownership structure on the extent of CSR reporting: An emerging market study." Business and Society Review. 127 (3), pp. 725-754. https://doi.org/10.1111/basr.12286
Article Title

The influence of ownership structure on the extent of CSR reporting: An emerging market study

ERA Journal ID33006
Article CategoryArticle
AuthorsAl Fadli, Amer (Author), Sands, Juhn (Author), Jones, Gregory (Author), Beattie, Claire (Author) and Pensiero, Dom (Author)
Journal TitleBusiness and Society Review
Journal Citation127 (3), pp. 725-754
Number of Pages30
Year2022
PublisherJohn Wiley & Sons
Place of PublicationUnited States
ISSN0045-3609
1467-8594
Digital Object Identifier (DOI)https://doi.org/10.1111/basr.12286
Web Address (URL)https://onlinelibrary.wiley.com/doi/full/10.1111/basr.12286
Abstract

To examine how different ownership structures, varying from diverse ownership bases to narrow ownership bases, influence the extent of corporate social responsibility (CSR) reporting by companies in emerging market. The motivation for this study is the reported inconsistent results for this association in developing countries and the lack of research in emerging markets. Eight hundred observations of 80 nonfinancial sector listed companies in the Amman Stock Exchange for the period 2006 to 2015 were used for a content analysis to assess the extent of CSR reporting. Ordinary least square multiple regression analysis was undertaken to examine the association between five different ownership structures and their extent of CSR reporting. The results reveal three separate associations between the types of ownership and the extent of CSR reporting. First, the two types of ownership (foreign and government) have a significant and positive influence on the extent of CSR reporting. Second, another two types of ownership (Family and managerial) have a significantly negative association. Finally, institutional ownership has an insignificant and negligible influence on the extent of CSR reporting. These findings provide insights into how ownership structure influences the CSR reporting extent by emerging market companies such as Jordan. These findings suggest that policy makers, regulatory bodies, companies, and investors should increase their awareness about how different concentration of company ownership influences the extent companies voluntarily disclose CSR reporting. The evidence adds to the limited body of knowledge about different ownership groups' influence on the extent of CSR reporting in a developing country because few empirical studies have undertaken such a comprehensive analysis of this association.

KeywordsCorporate social responsibility reporting, developing country, Jordan, legitimacy theory, ownership structure
ANZSRC Field of Research 2020350103. Financial accounting
350105. Management accounting
350107. Sustainability accounting and reporting
Byline AffiliationsSchool of Commerce
Institution of OriginUniversity of Southern Queensland
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