Table 4. Direction of questionnaire...

Table 4.

Direction of questionnaire items (n = 48)

Statement	Strongly agree	Agree	Do not know	Disagree	Strongly disagree	Mean	Direction of the item	Rank
To create a better social and ethical image for the company	30	9	5	1	3	4.29	Strongly agree	1
To enhance the mental image of the company	27	9	7	1	4	4.13	Agree	2
To positively impact firm’s value	23	14	6	3	2	4.10	Agree	3
To promote firm’s value	25	10	7	4	2	4.08	Agree	4
To build PR image as a marketing strategy	20	16	6	1	5	3.94	Agree	5
To signify firm’s leadership in the sector	18	16	7	4	3	3.88	Agree	6
To improve firm’s economic performance	14	18	8	7	1	3.77	Agree	7
To comply with the CMA’s guide for ESG reporting	14	12	9	9	4	3.73	Agree	8
To contribute to the public affairs	11	20	10	5	2	3.69	Agree	9
To improve stakeholder trust in the company	14	17	9	2	6	3.65	Agree	10
To demonstrate ethical principles	13	16	9	8	2	3.63	Agree	11
To enhance CSR awareness	13	16	8	9	2	3.60	Agree	12
To exhibit a role in society that surpasses the mere generation of profits	11	18	10	5	4	3.56	Agree	13
To correspond to the IFRS requirements on such disclosure	12	15	12	5	4	3.54	Agree	14
To serve society	13	14	12	4	5	3.54	Agree	15
To signal to investors the company’s care for the earth	9	18	14	3	4	3.52	Agree	16
To avoid possible legal responsibility	14	11	11	9	3	3.50	Agree	17
To meet ethical motivation of stakeholders	10	17	11	6	4	3.48	Agree	18
To comply with business social responsibility which has an Islamic aspect	14	12	9	9	4	3.48	Agree	19
To signify firm’s profitability	8	12	20	4	4	3.33	Do not know	20
To meet ethical motivation of senior management	10	10	14	10	4	3.25	Do not know	21
To satisfy and meet independent directors’ requirement for accountability to environmental practices	8	12	15	9	4	3.23	Do not know	22
To signify firm’s size	8	8	15	10	7	3.00	Do not know	23
To develop the society in accordance with the concept of the umma	5	12	16	6	8	2.96	Do not know	24

Statement	Strongly agree	Agree	Do not know	Disagree	Strongly disagree	Mean	Direction of the item	Rank
To create a better social and ethical image for the company	30	9	5	1	3	4.29	Strongly agree	1
To enhance the mental image of the company	27	9	7	1	4	4.13	Agree	2
To positively impact firm’s value	23	14	6	3	2	4.10	Agree	3
To promote firm’s value	25	10	7	4	2	4.08	Agree	4
To build PR image as a marketing strategy	20	16	6	1	5	3.94	Agree	5
To signify firm’s leadership in the sector	18	16	7	4	3	3.88	Agree	6
To improve firm’s economic performance	14	18	8	7	1	3.77	Agree	7
To comply with the CMA’s guide for ESG reporting	14	12	9	9	4	3.73	Agree	8
To contribute to the public affairs	11	20	10	5	2	3.69	Agree	9
To improve stakeholder trust in the company	14	17	9	2	6	3.65	Agree	10
To demonstrate ethical principles	13	16	9	8	2	3.63	Agree	11
To enhance CSR awareness	13	16	8	9	2	3.60	Agree	12
To exhibit a role in society that surpasses the mere generation of profits	11	18	10	5	4	3.56	Agree	13
To correspond to the IFRS requirements on such disclosure	12	15	12	5	4	3.54	Agree	14
To serve society	13	14	12	4	5	3.54	Agree	15
To signal to investors the company’s care for the earth	9	18	14	3	4	3.52	Agree	16
To avoid possible legal responsibility	14	11	11	9	3	3.50	Agree	17
To meet ethical motivation of stakeholders	10	17	11	6	4	3.48	Agree	18
To comply with business social responsibility which has an Islamic aspect	14	12	9	9	4	3.48	Agree	19
To signify firm’s profitability	8	12	20	4	4	3.33	Do not know	20
To meet ethical motivation of senior management	10	10	14	10	4	3.25	Do not know	21
To satisfy and meet independent directors’ requirement for accountability to environmental practices	8	12	15	9	4	3.23	Do not know	22
To signify firm’s size	8	8	15	10	7	3.00	Do not know	23
To develop the society in accordance with the concept of the umma	5	12	16	6	8	2.96	Do not know	24

Source: Author’s own work

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