The Impact of Islamic Values On the Voluntary Disclosure of Corporate Social Responsibility Initiatives in Saudi Listed Companies | ||
| المجلة العلمية للدراسات التجارية والبيئية | ||
| Volume 16, Issue 2, April 2025, Pages 3618-3646 PDF (534.87 K) | ||
| Document Type: المقالة الأصلية | ||
| DOI: 10.21608/jces.2025.436194 | ||
| Author | ||
| Sattam Saud Alrowais* | ||
| Shaqra University - Head of Accounting Department | ||
| Abstract | ||
| This study explores the influence of Islamic values on the voluntary disclosure of Corporate Social Responsibility (CSR) initiatives among companies listed in Saudi Arabia. Using a mixed-methods approach, we combined quantitative surveys with qualitative interviews to examine how Islamic ethics are embedded within CSR practices and how these values shape transparency and reporting. The research highlights the distinct role Islamic principles play in corporate governance, particularly in influencing the nature and extent of CSR disclosures. Quantitative analysis of survey data from 146 Saudi-listed companies was supplemented by in-depth interviews with key stakeholders, providing insights into how Islamic values affect stakeholder engagement and corporate transparency. The findings reveal that firms with a higher integration of Islamic principles tend to have more comprehensive and transparent CSR disclosures. The results also indicate that Islamic ethics not only enhance CSR practices but also align them with broader social, ethical, and environmental goals. This study contributes to the growing literature on CSR in Islamic contexts and offers practical implications for firms seeking to align their CSR initiatives with cultural and ethical norms. | ||
| Keywords | ||
| Islamic values; Corporate Social Responsibility (CSR); voluntary disclosure; Saudi listed companies; CSR transparency; Islamic ethics in business; stakeholder engagement; corporate governance; cultural influence on CSR; CSR practices in Saudi Arabia | ||
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