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Social responsibility disclosure and corporate characteristics: the case of Jordanian industrial companies

Author

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  • Mishiel Said Suwaidan
  • Ahmad Moh'd Al-omari
  • Ruwaidah Hanna Haddad

Abstract

The main objectives of this paper are to evaluate social responsibility disclosure practices in the annual reports of Jordanian industrial companies and to determine the effect of certain company characteristics in explaining variation in social responsibility information found in companies' annual reports. To accomplish these objectives, a disclosure index including 37 items was applied to the annual reports of 65 industrial companies. It was found that, on an average, the company disclosed approximately 13% of the items included in the index, with only three companies receiving disclosure scores of more than 30%. These results suggest that there is a significant scope for additional disclosure in the annual reports of Jordanian industrial companies listed on the ASE. The results of the regression analysis identified size, profitability and risk to be significantly and positively associated with the disclosure of social responsibility information.

Suggested Citation

  • Mishiel Said Suwaidan & Ahmad Moh'd Al-omari & Ruwaidah Hanna Haddad, 2004. "Social responsibility disclosure and corporate characteristics: the case of Jordanian industrial companies," International Journal of Accounting, Auditing and Performance Evaluation, Inderscience Enterprises Ltd, vol. 1(4), pages 432-447.
    • Handle: RePEc:ids:ijaape:v:1:y:2004:i:4:p:432-447
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    Citations

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    Cited by:

    1. Thanh Hung Nguyen & Quang Trong Vu & Duc Minh Nguyen & Hoang Long Le, 2021. "Factors Influencing Corporate Social Responsibility Disclosure and Its Impact on Financial Performance: The Case of Vietnam," Sustainability, MDPI, vol. 13(15), pages 1-16, July.
    2. 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.
    3. Mohammad Abdullah Fayad Altawalbeh, 2023. "The Impact of Social Responsibility Disclosure on Financial Performance Via Accounting Conservatism as A Mediator Variable: Evidence from Jordan," International Journal of Business and Management, Canadian Center of Science and Education, vol. 16(12), pages 101-101, February.
    4. Ayman Haddad & Wasim AlShattarat & Naser AbuGhazaleh & Haitham Nobanee, 2015. "The impact of ownership structure and family board domination on voluntary disclosure for Jordanian listed companies," Eurasian Business Review, Springer;Eurasia Business and Economics Society, vol. 5(2), pages 203-234, December.
    5. Raed Kanakriyah, 2016. "Social Responsibility and Its Effect on the Companies¡¯ Success According to Users Opinions in Jordan," International Journal of Economics and Finance, Canadian Center of Science and Education, vol. 8(12), pages 187-201, December.
    6. P.K Haldar, 2015. "The Changing Facets of Corporate Governance and Corporate Social Responsibilities in India and their Interrelationship," Information Management and Business Review, AMH International, vol. 7(3), pages 6-16.
    7. Sumaia Ayesh Qaderi & Turki Raji Alhmoud & Belal Ali Abdulraheem Ghaleb, 2020. "Audit Committee Features and CSR Disclosure: Additional Evidence From an Emerging Market," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 11(5), pages 226-237, October.
    8. Ashraf Bataineh & Huthaifa Al-Karasneh & Bassam Aldaibat, 2018. "The Extent of Disclosure for Corporate Social Responsibility in the Financial Reports of Jordanian Pharmaceutical Companies," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 9(4), pages 88-96, October.

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