Ibrahim, Abdul Hadi; Hanefah, Mustafa Mohd - In: Journal of Financial Reporting and Accounting 14 (2016) 2, pp. 279-298
Purpose This study aims to investigate the impact of board diversity characteristics, namely, independence, gender, age and nationality of directors on the level of corporate social responsibility (CSR) disclosures. Design/methodology/approach Content analysis was used to determine CSR...