Internal corporate governance mechanisms and corporate social responsibility disclosure in Jordan : moderation effects of board expertise and concentrated ownership

Abstract

Recently, the demand for corporate social responsibility disclosure (CSRD) has been increased in both developed and developing countries. Developing markets are characterized as lack of transparency and low level of information disclosure. It is argued that corporate governance mechanisms and management control effectiveness play significant roles in enhancing the reliability of financial and non-financial reporting process. Thus, this study is an attempt to contribute to the literature by providing an evidence of the effects of the internal corporate governance mechanisms on the level of CSRD in the Jordanian banking sector.