Publication:
The Level Of Corporate Social Responsibility Disclosure In Jordan

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dc.contributor.authorFadi Mohammed Alshannagen_US
dc.contributor.authorMohamad Yazis Ali Basahen_US
dc.contributor.authorKhairil Faizal Khairien_US
dc.date.accessioned2024-05-27T14:36:49Z
dc.date.available2024-05-27T14:36:49Z
dc.date.issued2016
dc.descriptionVolume: 2, No:12en_US
dc.description.abstractCorporate social responsibility (CSR) has become important and strategic issue for business in many countries. Over the past three decades, companies have shown a growing interest in the practice of CSR activities through disclosure of these practices in the financial reports. In Jordan, the concepts and principles of CSR are still a voluntary mechanism. There are differences in the implementation of CSR activities between Jordan and other developed countries because there are differences in the culture, nature of economic system, and geographical aspects. Thus, the main purpose of this paper is to expand our knowledge about corporate social responsibility disclosure (CSRD) and about the position of the Jordanian companies toward this issue. This paper investigates the level of CSRD in the annual reports of the 164 non-financial companies that were listed on Amman stock exchange representing the services & industrial sectors from 2011 to 2014. This study developed the CSRD index based on Global Reporting Initiatives (GRI) framework. GRI framework covers six main dimensions of CSR activities which are Economic, Environment, Human Rights, product, Labor relations, and Society dimensions. Content Analysis was used to measure the CSRD index. The results indicated that the general level of CSRD for Jordanian listed firms is 34.1%. The economic activities dimension is the most disclosed by the firms while the human rights dimension is the least disclosed.en_US
dc.identifier.epage64
dc.identifier.issn2311-326X
dc.identifier.issue12
dc.identifier.spage50
dc.identifier.urihttps://www.arabianjbmr.com/pdfs/AC_VOL_2_12/5.pdf
dc.identifier.urihttps://oarep.usim.edu.my/handle/123456789/3437
dc.identifier.volume2
dc.language.isoen_USen_US
dc.publisherArabian Group of Journalsen_US
dc.relation.ispartofInternational Journal of Accounting Researchen_US
dc.subjectcorporate social responsibility disclosure, content analysis, CSR dimensions, Amman stock exchange, Global Reporting Initiativesen_US
dc.titleThe Level Of Corporate Social Responsibility Disclosure In Jordanen_US
dc.typeArticleen_US
dspace.entity.typePublication

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