This study investigates the impact of board structure, firm characteristics, and political stability on the corporate social responsibility (CSR) disclosure of Palestine Exchange (PEX)-listed companies over the 20142023 period. Using 430 firm-year observations of 43 firms, CSR disclosure was measured with a 28-item index. Results indicate that board independence and political stability are negatively associated with CSR disclosure, while audit committee presence, firm age, and firm size have positive effects. CEO duality, gender diversity, board meetings, board education, profitability, and leverage were not significant. Overall, the Palestinian firms disclosed 46% of the CSR index items, with evidence of a strong negative association between political stability and CSR disclosure. The findings demonstrate significant implications for policymakers and regulators to embrace improved governance practices and implement standardised CSR measurement tools to promote transparency and accountability in emerging economies.
Keywords: CSR disclosure; board composition; Palestine Exchange; PEX; political stability; CSR index; firm characteristics; political stability; Palestine.

Title

International Journal of Intellectual Property Management

Publisher

Inderscience Publishers

Publisher Country

Switzerland

Indexing

Scopus

Impact Factor

None

Publication Type

Both (Printed and Online)

Volume

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Year

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Pages

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