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Impact of ownership and board structure on corporate social responsibility disclosure of listed commercial banks of sri lanka

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dc.contributor.author Mithushana, R.
dc.contributor.author Johnathan Kevin, S.P.T.
dc.contributor.author Vijayakumaran, R.
dc.date.accessioned 2021-03-31T07:10:24Z
dc.date.accessioned 2022-07-07T09:59:06Z
dc.date.available 2021-03-31T07:10:24Z
dc.date.available 2022-07-07T09:59:06Z
dc.date.issued 2019
dc.identifier.uri http://repo.lib.jfn.ac.lk/ujrr/handle/123456789/2201
dc.description.abstract The purpose of this study is to examine the relationship between corporate social responsibility (CSR) disclosure and ownership and board structure in domestic licensed commercial banks in Sri Lanka. Ownership and board structure have been identified as independent variables and CSR disclosure identified as the dependent variable in this study. The researcher selected 11 high performance domestic licensed commercial banks as a sample for a period of six years starting from 2012 to 2017. Based on the analysis results, there is a significant, positive impact between CSR disclosure and institutional ownership and foreign investors has a significant negative impact on CSR disclosure. Further managerial ownership has insignificant impact on CSR disclosure. Also board structure does not show a significant impact on CSR disclosure in listed licensed commercial banks in Sri Lanka. Researcher concludes that different ownerships have different impacts on the bank’s CSR reporting. en_US
dc.language.iso en en_US
dc.publisher University of Jaffna en_US
dc.subject Board structure en_US
dc.subject Commercial banks en_US
dc.subject Corporate social responsibility en_US
dc.subject Ownership structure en_US
dc.title Impact of ownership and board structure on corporate social responsibility disclosure of listed commercial banks of sri lanka en_US
dc.type Article en_US


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