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Cogent Business & Management Volume 6, 2019 - Issue 1
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Research Article

Disclosure about corporate social responsibility through ISO 26000 implementation made by Saudi listed companies

Lassaad Ben Mahjoub1 Accounting, Al Imam Mohammad Ibn Saud Islamic University, Riyadh, Saudi ArabiaCorrespondence[email protected]
ORCID Iconhttps://orcid.org/0000-0002-1388-316XView further author information
ORCID Icon |
Collins G. Ntim2 Accounting, University of Southampton, Southampton, UKView further author information
(Reviewing editor)
Article: 1609188 | Received 20 Mar 2019, Accepted 15 Apr 2019, Published online: 03 May 2019

Figures & data

Figure 1. Adapted from: (World Business Council for Sustainable Development, Citation2004), (Rasche, Citation2009) and (Zinenko, Rovira, & Montiel, Citation2015).

Figure 1. Adapted from: (World Business Council for Sustainable Development, Citation2004), (Rasche, Citation2009) and (Zinenko, Rovira, & Montiel, Citation2015).

Figure 2. ISO 26000’s seven core subjects of social responsibility26000’s seven core subjects of social responsibility.

Figure 2. ISO 26000’s seven core subjects of social responsibility26000’s seven core subjects of social responsibility.

Table 1. Descriptive analysis of the variables of the Model 1

Figure 3. Evolution of Disclosure ‎ about CSR and ISO 26000 among 2015–2017.

Figure 3. Evolution of Disclosure ‎ about CSR and ISO 26000 among 2015–2017.

Table 2. Mean of disclosure about CSR and ISO 26000 over sectors of activity, audit quality and industry sensitivity

Table 3. Test of autocorrelation for the Model 1

Table 4. Test of multi-Collinearity for the Model 1

Table 5. Results of regression of Model 1

Table 6. Test of Model 2—Effect of dislosure about CSR through ISO 26000 on Information Asymmetry

Table 7. Result of Model 3 test (Effect of INAS on DISC)

Appendix 1. List of companies (the sample)

Appendix 2. CSR disclosure through ISO 26000 index based on Omair Alotaibi and Hussainey (Citation2016), GRI guideline and ISO 26000 core subjects

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