Corporate Social Responsibility Disclosure in Jordan: An Analysis of Annual Reports of Listed Companies Evidence From 2010-2015

Nimer Al-Slihat; Amer Moh’d Al- Hazimeh, Bilal Nayef Zureigat


In the new economy, companies try to convey to their stakeholders that they are a good investment and try to show the good value of the company via disclosure of information (corporate social responsibility) in the annual reports. This study examines the extent of corporate social responsibility practices amongst listed Jordanian companies at Amman Stock Exchange (ASE) for the period 2010-2016. The measurement of corporate social responsibility is based on the checklist which was selection from previous studies then refined the checklist to ensure its validity from experienced Jordanian accountants from Amman Stock Exchange (ASE). The finding of 50 companies reveals that Jordanian companies adopt corporate social responsibility on different types of information including Activities for workers Special activities to interact with the community and Activities consumer and environmental protection, although this corporate social responsibility disclosure might be considered low as the means of disclosure were (17%). More specifically, the mean disclosure for activities for workers, special activities and consumer and environmental protection information were (0.42%), (0.29%) and (0.22%), respectively. In addition, the results show that the highest corporate social responsibility disclosure was for the activities for workers information and the lowest was for the consumer and environmental protection information.

FULL TEXT PDF 1-6] DOI: 10.30566/ijo-bs/2018.232

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