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Keywords: CSR disclosure
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Journal Articles

The impact of the COVID-19 pandemic on social and environmental reporting and financial performance of airlines operating in the UK

Enoch Opare Mintah, Nadia Gulko
Journal: Journal of Financial Reporting and Accounting
Journal of Financial Reporting and Accounting (2025) 23 (5): 2051–2076.
https://doi.org/10.1108/JFRA-01-2023-0032
Published: 23 June 2023
... Publishing Limited Licensed re-use rights only CSR disclosure Environmental and social reporting Sustainability Airline industry COVID-19 Financial performance M14 M41 19 01 2023 06 04 2023 08 05 2023 08 05 2023 We examine social and environmental...
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Journal Articles

The impact of corporate governance on forward-looking CSR disclosure

Husam Ananzeh, Hashem Alshurafat, Abdullah Bugshan, Khaled Hussainey
Journal: Journal of Financial Reporting and Accounting
Journal of Financial Reporting and Accounting (2024) 22 (3): 480–499.
https://doi.org/10.1108/JFRA-10-2021-0379
Published: 08 March 2022
...Husam Ananzeh; Hashem Alshurafat; Abdullah Bugshan; Khaled Hussainey Purpose This paper aims to examine the impact of corporate governance mechanisms on forward-looking corporate social responsibility (CSR) disclosure (FCSRD). Design/methodology/approach The authors use the manual content...
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Journal Articles

Implementation of the AAOIFI index on CSR disclosure in Indonesian Islamic banks

Peni Nugraheni, Erlinda Nur Khasanah
Journal: Journal of Financial Reporting and Accounting
Journal of Financial Reporting and Accounting (2019) 17 (3): 365–382.
https://doi.org/10.1108/JFRA-02-2018-0013
Published: 02 September 2019
... empirically examines the determinants of CSR disclosure in Indonesian IBs, based on disclosure from AAOIFI index, which is based on Islamic principles. Design/methodology/approach The determinant used in this paper is the corporate governance (CG) mechanism, which focuses on the board of commissioners...
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