Title: Unveiling the drivers of CSR disclosure in emerging economies: the role of boardrooms, firm characteristics and political stability in Palestine

Authors: Ammar Salem; Alaa Jarrar; Raed Abdelhaq; Abdulnaser Ibrahim Nour; Abdalmuttaleb M.A. Musleh Al-Sartawi

Addresses: Faculty of Graduate Studies, An-Najah National University, Nablus, Palestine ' Accounting Department, Faculty of Business and Communication, An-Najah National University, Nablus, Palestine ' Accounting Department, Faculty of Business and Communication, An-Najah National University, Nablus, Palestine ' Accounting Department, Faculty of Business and Communication, An-Najah National University, Nablus, Palestine ' Accounting, Finance, and Banking Department, Ahlia University, Bahrain

Abstract: 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 2014-2023 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.

DOI: 10.1504/IJIPM.2026.154373

International Journal of Intellectual Property Management, 2026 Vol.16 No.3, pp.251 - 277

Received: 21 Jun 2025
Accepted: 31 Aug 2025
Published online: 25 Jun 2026 *

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