Descriptive statistics (n = 48)
| Statement | Mini | Max | Mean | SD | Rank |
|---|---|---|---|---|---|
| To create a better social and ethical image for the company | 1 | 5 | 4.29 | 1.148 | 1 |
| To enhance the mental image of the company | 1 | 5 | 4.13 | 1.248 | 2 |
| To positively impact firm’s value | 1 | 5 | 4.10 | 1.115 | 3 |
| To promote firm’s value | 1 | 5 | 4.08 | 1.182 | 4 |
| To build PR image as a marketing strategy | 1 | 5 | 3.94 | 1.262 | 5 |
| To signify firm’s leadership in the sector | 1 | 5 | 3.88 | 1.196 | 6 |
| To improve firm’s economic performance | 1 | 5 | 3.77 | 1.096 | 7 |
| To comply with the CMA’s guide for ESG reporting | 1 | 5 | 3.73 | 1.198 | 8 |
| To contribute to the public affairs | 1 | 5 | 3.69 | 1.075 | 9 |
| To improve stakeholder trust in the company | 1 | 5 | 3.65 | 1.296 | 10 |
| To demonstrate ethical principles | 1 | 5 | 3.63 | 1.178 | 11 |
| To enhance CSR awareness | 1 | 5 | 3.60 | 1.198 | 12 |
| To exhibit a role in society that surpasses the mere generation of profits | 1 | 5 | 3.56 | 1.201 | 13 |
| To correspond to the IFRS requirements on such disclosure | 1 | 5 | 3.54 | 1.220 | 14 |
| To serve society | 1 | 5 | 3.54 | 1.271 | 15 |
| To signal to investors the company’s care for the earth | 1 | 5 | 3.52 | 1.130 | 16 |
| To avoid possible legal responsibility | 1 | 5 | 3.50 | 1.272 | 17 |
| To meet ethical motivation of stakeholders | 1 | 5 | 3.48 | 1.203 | 18 |
| To comply with business social responsibility which has an Islamic aspect | 1 | 5 | 3.48 | 1.321 | 19 |
| To signify firm’s profitability | 1 | 5 | 3.33 | 1.117 | 20 |
| To meet ethical motivation of senior management | 1 | 5 | 3.25 | 1.246 | 21 |
| To satisfy and meet independent directors’ requirement for accountability to environmental practices | 1 | 5 | 3.23 | 1.189 | 22 |
| To signify firm’s size | 1 | 5 | 3.00 | 1.288 | 23 |
| To develop the society in accordance with the concept of the umma | 1 | 5 | 2.96 | 1.254 | 24 |
| Grand mean | 3.62 | ||||
| Statement | Mini | Max | Mean | SD | Rank |
|---|---|---|---|---|---|
| To create a better social and ethical image for the company | 1 | 5 | 4.29 | 1.148 | 1 |
| To enhance the mental image of the company | 1 | 5 | 4.13 | 1.248 | 2 |
| To positively impact firm’s value | 1 | 5 | 4.10 | 1.115 | 3 |
| To promote firm’s value | 1 | 5 | 4.08 | 1.182 | 4 |
| To build PR image as a marketing strategy | 1 | 5 | 3.94 | 1.262 | 5 |
| To signify firm’s leadership in the sector | 1 | 5 | 3.88 | 1.196 | 6 |
| To improve firm’s economic performance | 1 | 5 | 3.77 | 1.096 | 7 |
| To comply with the CMA’s guide for ESG reporting | 1 | 5 | 3.73 | 1.198 | 8 |
| To contribute to the public affairs | 1 | 5 | 3.69 | 1.075 | 9 |
| To improve stakeholder trust in the company | 1 | 5 | 3.65 | 1.296 | 10 |
| To demonstrate ethical principles | 1 | 5 | 3.63 | 1.178 | 11 |
| To enhance CSR awareness | 1 | 5 | 3.60 | 1.198 | 12 |
| To exhibit a role in society that surpasses the mere generation of profits | 1 | 5 | 3.56 | 1.201 | 13 |
| To correspond to the IFRS requirements on such disclosure | 1 | 5 | 3.54 | 1.220 | 14 |
| To serve society | 1 | 5 | 3.54 | 1.271 | 15 |
| To signal to investors the company’s care for the earth | 1 | 5 | 3.52 | 1.130 | 16 |
| To avoid possible legal responsibility | 1 | 5 | 3.50 | 1.272 | 17 |
| To meet ethical motivation of stakeholders | 1 | 5 | 3.48 | 1.203 | 18 |
| To comply with business social responsibility which has an Islamic aspect | 1 | 5 | 3.48 | 1.321 | 19 |
| To signify firm’s profitability | 1 | 5 | 3.33 | 1.117 | 20 |
| To meet ethical motivation of senior management | 1 | 5 | 3.25 | 1.246 | 21 |
| To satisfy and meet independent directors’ requirement for accountability to environmental practices | 1 | 5 | 3.23 | 1.189 | 22 |
| To signify firm’s size | 1 | 5 | 3.00 | 1.288 | 23 |
| To develop the society in accordance with the concept of the umma | 1 | 5 | 2.96 | 1.254 | 24 |
Source:
Author’s own work
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