Corporate Social Disclosure in the United Arab Emirates: Stakeholders' Perceptions and Determinants

This study aims to investigate the various aspects of corporate social responsibility (CSR) disclosure as perceived by the Emirati stakeholders. In addition, this study examines the extent and determinants of CSR disclosure in the annual reports of Emirati listed companies. To achieve the first obje...

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Main Author:	Hassan, Yousef Mohammed
Format:	Thesis
Language:	eng
Published:	2011
Subjects:	HD60 Small Business.
Online Access:	https://etd.uum.edu.my/3433/1/YOUSEF_MOHAMMED_HASSAN.pdf
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id	my-uum-etd.3433
record_format	uketd_dc
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng
advisor	Ku Ismail, Ku Nor Izah Wan Hussin, Wan Nordin
topic	HD60 Small Business.
spellingShingle	HD60 Small Business. Hassan, Yousef Mohammed Corporate Social Disclosure in the United Arab Emirates: Stakeholders' Perceptions and Determinants
description	This study aims to investigate the various aspects of corporate social responsibility (CSR) disclosure as perceived by the Emirati stakeholders. In addition, this study examines the extent and determinants of CSR disclosure in the annual reports of Emirati listed companies. To achieve the first objective of the study, a questionnaire was developed and delivered to respondents from five stakeholder groups (preparers, external auditors, academics, bank loan officers, and stockbrokers) to obtain their opinions regarding different aspects of CSR in the UAE such as reasons for disclosing or not disclosing CSR, benefits of CSR, user groups who have a right to corporate information, approaches that can be used as a basis to introduce CSR, methods that can be used to disclose corporate information, and locations to disclose CSR information. To achieve the second objective of the study, the content analysis was employed to examine the CSR disclosure of all the 104 Emirati listed companies in their 2009 annual reports. The findings revealed that stakeholders desire wider disclosure in terms of CSR within the context of the UAE. The content analysis showed that the quality of the CSR disclosure received little attention from most companies. In addition, the results revealed that variations in CSR reporting by Emirati companies are related to the size of the company, the location of its headquarters, the proportion of institutional and governmental ownerships, the proportions of Western directors and the proportion of Sheikhs on the corporate board. The findings of the study support the main theories namely, agency, political economy, legitimacy, and stakeholder theories that are employed in the literature to explain the voluntary disclosure by companies. However, the results demonstrated that there are currently gaps between the corporate social information expected by Emirati stakeholders and the information disclosed by Emirati companies. These findings indicate that the CSR information reported by these companies has yet to fully meet the needs of their stakeholders. The study is expected to draw the attention of Emirati companies and policy makers on the need to extend corporate disclosure to include CSR information.
format	Thesis
qualification_name	Ph.D.
qualification_level	Doctorate
author	Hassan, Yousef Mohammed
author_facet	Hassan, Yousef Mohammed
author_sort	Hassan, Yousef Mohammed
title	Corporate Social Disclosure in the United Arab Emirates: Stakeholders' Perceptions and Determinants
title_short	Corporate Social Disclosure in the United Arab Emirates: Stakeholders' Perceptions and Determinants
title_full	Corporate Social Disclosure in the United Arab Emirates: Stakeholders' Perceptions and Determinants
title_fullStr	Corporate Social Disclosure in the United Arab Emirates: Stakeholders' Perceptions and Determinants
title_full_unstemmed	Corporate Social Disclosure in the United Arab Emirates: Stakeholders' Perceptions and Determinants
title_sort	corporate social disclosure in the united arab emirates: stakeholders' perceptions and determinants
granting_institution	Universiti Utara Malaysia
granting_department	Othman Yeop Abdullah Graduate School of Business
publishDate	2011
url	https://etd.uum.edu.my/3433/1/YOUSEF_MOHAMMED_HASSAN.pdf
_version_	1747827571793330176
spelling	my-uum-etd.34332016-04-18T08:49:17Z Corporate Social Disclosure in the United Arab Emirates: Stakeholders' Perceptions and Determinants 2011-11 Hassan, Yousef Mohammed Ku Ismail, Ku Nor Izah Wan Hussin, Wan Nordin Othman Yeop Abdullah Graduate School of Business Othman Yeop Abdullah Graduate School of Business HD60 Small Business. This study aims to investigate the various aspects of corporate social responsibility (CSR) disclosure as perceived by the Emirati stakeholders. In addition, this study examines the extent and determinants of CSR disclosure in the annual reports of Emirati listed companies. To achieve the first objective of the study, a questionnaire was developed and delivered to respondents from five stakeholder groups (preparers, external auditors, academics, bank loan officers, and stockbrokers) to obtain their opinions regarding different aspects of CSR in the UAE such as reasons for disclosing or not disclosing CSR, benefits of CSR, user groups who have a right to corporate information, approaches that can be used as a basis to introduce CSR, methods that can be used to disclose corporate information, and locations to disclose CSR information. To achieve the second objective of the study, the content analysis was employed to examine the CSR disclosure of all the 104 Emirati listed companies in their 2009 annual reports. The findings revealed that stakeholders desire wider disclosure in terms of CSR within the context of the UAE. The content analysis showed that the quality of the CSR disclosure received little attention from most companies. In addition, the results revealed that variations in CSR reporting by Emirati companies are related to the size of the company, the location of its headquarters, the proportion of institutional and governmental ownerships, the proportions of Western directors and the proportion of Sheikhs on the corporate board. The findings of the study support the main theories namely, agency, political economy, legitimacy, and stakeholder theories that are employed in the literature to explain the voluntary disclosure by companies. However, the results demonstrated that there are currently gaps between the corporate social information expected by Emirati stakeholders and the information disclosed by Emirati companies. These findings indicate that the CSR information reported by these companies has yet to fully meet the needs of their stakeholders. The study is expected to draw the attention of Emirati companies and policy makers on the need to extend corporate disclosure to include CSR information. 2011-11 Thesis https://etd.uum.edu.my/3433/ https://etd.uum.edu.my/3433/1/YOUSEF_MOHAMMED_HASSAN.pdf application/pdf eng validuser Ph.D. doctoral Universiti Utara Malaysia Abbott, W.F., and Monsen, R.J. (1979). On the measurement of corporate social responsibility: self-reported disclosures as a method of measuring corporate social involvement, Academy of Management Journal, 22(3), 501-515. Abdul Hamid, F.Z. (2004). Corporate social disclosure by banks and finance companies: Malaysian evidence. Corporate Ownership and Control, 1(4), 118-129. Abdulhamid, M.A., Ritchie, R., Lovatt, C.J., and Pratten, J.D. (2005). The social role of accounting: views and perceptions of the accounting community in Libya towards corporate social responsibility and accountability. 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