skip to main content
Language:
Search Limited to: Search Limited to: Resource type Show Results with: Show Results with: Search type Index

Corporate governance and corporate social responsibility (CSR) disclosure in an emerging economy: evidence from commercial banks of Kazakhstan

Corporate governance (Bradford), 2019-06, Vol.19 (3), p.490-507 [Peer Reviewed Journal]

Emerald Publishing Limited ;Emerald Publishing Limited 2019 ;ISSN: 1472-0701 ;EISSN: 1758-6054 ;DOI: 10.1108/CG-09-2018-0290

Full text available

Citations Cited by
  • Title:
    Corporate governance and corporate social responsibility (CSR) disclosure in an emerging economy: evidence from commercial banks of Kazakhstan
  • Author: Orazalin, Nurlan
  • Subjects: Annual reports ; Banking industry ; Banks ; Commercial banks ; Corporate governance ; Dependency theory ; Disclosure ; Economic crisis ; Emerging markets ; Employees ; Financial institutions ; Financial reporting ; International finance ; Literature reviews ; Ownership changes ; Social responsibility ; Society ; Stakeholders ; Studies ; Sustainable development
  • Is Part Of: Corporate governance (Bradford), 2019-06, Vol.19 (3), p.490-507
  • Description: Purpose This paper aims to explore the extent and nature of corporate social responsibility (CSR) reporting practices in the banking sector of Kazakhstan and investigates the effects of board characteristics on CSR disclosures in the given emerging economy. Design/methodology/approach Data on CSR disclosures were manually collected from annual reports of all commercial banks listed in the Kazakhstan Stock Exchange (KASE) for the period 2010-2016. Financial data were obtained from audited financial statements available on bank websites and the Web page of the National Bank of Kazakhstan. Findings The empirical results reveal that board gender diversity has a positive influence on CSR reposting, while board size and board independence have no impact on the level of CSR disclosures. Furthermore, the results show that bank size and bank age are significant factors in the dissemination of CSR disclosures. Additionally, the findings suggest that banks with a share of foreign ownership disclose more extensive and transparent information on CSR activities than banks owned by local investors and state-owned banks. Originality/value The study provides evidence on the relationship between corporate governance and the level of CSR in the context of an emerging economy such as Kazakhstan, representing the Central Asian region. The study contributes to the current literature by focusing on the banking sector of Kazakhstan as a research context due to its substantial representation in the capital market of the given emerging economy.
  • Publisher: Bradford: Emerald Publishing Limited
  • Language: English
  • Identifier: ISSN: 1472-0701
    EISSN: 1758-6054
    DOI: 10.1108/CG-09-2018-0290
  • Source: ProQuest Central
Back to results list
INSPIRE LIBRARY - TON DUC THANG UNIVERSITY (84-028) 37 755 057 Feedback
19 Nguyen Huu Tho St. Dist.7, HCM thuvien@tdtu.edu.vn

Copyright © 2017 INSPIRE LIBRARY - TON DUC THANG UNIVERSITY

Searching Remote Databases, Please Wait