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Social Responsibility Activity Disclosure: The Case of Jordanian Banks

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  • Khalid Ali Ahmad Alduneibat

Abstract

The current study aims to evaluate the level of social responsibility practices of Jordanian banks, and to trace certain bank characteristics that affect the level of social responsibility disclosure. A disclosure index with 32 items was used to test the annual reports of 13 Jordanian banks. Data analysis has revealed that the banks disclosed nearly 69% of the index’s items, and six banks disclosed more than 80% of the items. The results have proved that there was an acceptable level of disclosure of Jordanian banks listed on the ASE. The results of the regression analysis have confirmed that size, earnings, age and number of branches were significantly and positively affected the level of social responsibility information disclosure.

Suggested Citation

  • Khalid Ali Ahmad Alduneibat, 2020. "Social Responsibility Activity Disclosure: The Case of Jordanian Banks," International Business Research, Canadian Center of Science and Education, vol. 13(8), pages 1-35, August.
    • Handle: RePEc:ibn:ibrjnl:v:13:y:2020:i:8:p:35
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    References listed on IDEAS

    as
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    5. Manuel Branco & Lúcia Rodrigues, 2008. "Factors Influencing Social Responsibility Disclosure by Portuguese Companies," Journal of Business Ethics, Springer, vol. 83(4), pages 685-701, December.
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    More about this item

    JEL classification:

    • R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General
    • Z0 - Other Special Topics - - General

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