Disclosure about corporate social responsibility through ISO 26000 implementation made by Saudi listed companies

The paper examines the corporate social responsibility (CSR) reporting left-to-right markconducted by Saudi listed firms based on the guidelines of ISO 26000. To measure the left-to-right markextent of ISO disclosure, we use a content analysis. A CSR reporting index is left-to-right markestablished throughout the global reporting initiative (GRI) and the ISO 26000's seven left-to-right markcore subjects of social responsibility. These sources inform the measurement of the left-to-right marklevel of CSR information reported in different documents (e.g., annual reports, left-to-right marksustainable development reports, etc.) published by these companies during the period left-to-right markleft-to-right mark2015-2017. left-to-right markFirst, we conducted this study to explore the reactions of Saudi firms to the left-to-right markimplementation of the new ISO 26000, and we searched for the most significant left-to-right markdeterminants of this reporting in Saudi listed companies. Second, we tested the left-to-right markbidirectional link between CSR reporting through Saudi market information asymmetry. left-to-right markThe results showed that all the sampled firms included some ISO 26000 left-to-right markreporting in their published documents. Nevertheless, most reporting levels were weak. left-to-right markHowever, the results showed also a positive effect of CSR reporting based on left-to-right markISO 26000 on information asymmetry.