РОЛЬ ІСЛАМСЬКОЇ СОЦІАЛЬНОЇ ЗВІТНОСТІ В ПОСЕРЕДНИЦТВІ РАДИ ДИРЕКТОРІВ І РИНКОВИХ ПОКАЗНИКАХ
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Надіслано: 20-09-2024
Опубліковано: 31-12-2024
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Анотація
Метою цього дослідження є вивчення того, як розкриття ісламської соціальної звітності функціонує як посередник між впливом ради директорів і ради вповноважених на ринкові показники. Усі компанії, які включені в Шаріатський фондовий індекс, складають досліджувану сукупність. За результатами розрахунків вибірки з використанням G*power мінімальний обсяг вибірки становить 472 компанії, тому дослідники використовували 778 компаній за методом пропорційної випадкової вибірки. Метод аналізу даних, використаний у цьому дослідженні, – це модель структурних рівнянь (СЕМ). Результати дослідження показують, що ісламська соціальна звітність значно посилюється радою вповноважених і директорів. Рада директорів і комісари значно покращують показники ринку. Ісламська соціальна звітність значно підвищує ефективність бізнесу. Рада директорів і рада вповноважених значно підвищують показники ринку за допомогою ісламської соціальної звітності. Це дослідження додає цінності, пропонуючи свіжий погляд на те, як ролі Ради директорів і комісарів можуть вплинути на продуктивність компанії на ринку при застосуванні принципів ISR. Практичне значення дослідження полягає в тому, що компанії можуть використовувати його для інформування про розробку вдосконаленої політики та стратегій корпоративного управління й соціальної відповідальності.
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