۱- Introduction

۲- Institutional background

۳- Relevant literature and hypotheses development

۴- Research design and data

۵- Main analysis

۶- Additional analysis

۷- Conclusion

References

Introduction

Reporting on corporate social responsibility (CSR) is an emerging issue in corporate transparency. In addition to meeting the information needs of a range of stakeholders, CSR disclosure offers managers a unique opportunity to highlight the conduct and contributions of their companies regarding economic and social development. As CSR reporting is influenced by the choices, motives, and values of decision-makers, it is argued that corporate governance characteristics significantly influence CSR disclosure (Chan et al., 2014; Haniffa & Cooke, 2005; Jo & Harjoto, 2011). Thus, CSR and corporate governance are interrelated (Chan et al., 2014; Jo & Harjoto 2011). Corporate governance refers to the system of internal and external checks and balances which ensure companies are both accountable to their stakeholders and conducting their business in a socially responsible way (Solomon, 2013).