The Effect of Corporate Characteristics on Corporate Social and Environmental Disclosure Levels: An Analytical Study of Commer-cial Banks Listed in the Istanbul Stock Exchange

Abstract

This study sought to exam the existence of the relationship, and influence between company characteristics on the level of social disclosure and environmental disclosure separately in commercial banks listed on the stock market in Istanbul. Six firm characteristics were identified: the size, the age, financial leverage, return on assets, return on equity and earnings per share. The study population consisted of 12 commercial banks registered on the stock market in Istanbul, and the study data was collected from reports, financial statements, and annual social and environmental reports of the fiscal year 2022. After applying descriptive statistics and correlation and regression tests, the results of study showed that there is no statistically relationship for all characteristics with social disclosure, and there is a linear relationship only for company size and return on assets with the level of environmental disclosure. The study also proved that there is no effect of all characteristics on the level of social and environmental disclosures in the targeted banks.