The Level of Corporate Social Responsibility Disclosure in Jordan

Alshannag, Fadi Mohammed; Basah, Mohamad Yazis Ali

doi:10.12816/0033283

Cited by 6 publications

(4 citation statements)

References 22 publications

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“…In the work of Ismail and Ibrahim (2008), 15 per cent of the sampled businesses did not provide a report regarding CSR activities. The results of the study by Al-Hamadeen and Badran (2014) reveal that the average CSR disclosure score for the fiscal year 2011 was about 19 per cent, whereas Alshannag et al (2016) find that the average level of CSR disclosure in the services and industrial sectors from 2011 to 2014 was about 34.1 per cent. Similarly, Abu Qa'dan and Suwaidan (2019) report an average of CSR disclosure level of 30.80 per cent.…”

Section: Csr Theoretical Backgroundmentioning

confidence: 98%

“…In Jordan, there has been limited research on CSR disclosure. The little available work concentrated on the factors that influence CSR disclosure in companies (Abu-Baker & Naser, 2000;Abu Farha & Alkhalaileh, 2016;Abu Qa'dan & Suwaidan, 2019;Al-Hamadeen & Badran, 2014;Alshannag et al, 2016;Barakat et al, 2015;Ismail & Ibrahim, 2008;Suwaidan et al, 2004). Most of these studies investigated the CSRDL in Jordan utilising content analysis.…”

Section: Csr Theoretical Backgroundmentioning

confidence: 99%

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Audit Committee Features and CSR Disclosure: Additional Evidence From an Emerging Market

Qaderi

Alhmoud

Ghaleb

2020

IJFR

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This study aims to measure the level of corporate social responsibility disclosure (CSRDL) in an emerging market, Jordan. It also aims to investigate the effect of audit committee (AC) features on CSRDL. The study’s data, obtained from annual reports, comprises 576 company-year observations from industrial and services companies listed on the Amman stock exchange for the period 2011 to 2016. Content analysis is used to measure CSRDL, and multiple regression techniques to test the proposed relationships. The results show that CSRDL among Jordanian listed companies is low, suggesting that companies have less incentive to disclose CSR practices. Additionally, AC independence and AC ownership positively influence CSRDL. The findings from this research have limited generalisability due to the specific characteristics of the sample, which is from a developing country. However, they have implications and value for policymakers and different stakeholders interested in improving CSR initiatives. The findings are also significant in reducing agency costs and enhancing corporate transparency. Within the limits of the authors’ knowledge, this research is among the first to provide preliminary evidence on the effect of AC features on CSR disclosure in an emerging market context, specifically in Jordan.

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Section: Csr Theoretical Backgroundmentioning

confidence: 98%

Section: Csr Theoretical Backgroundmentioning

confidence: 99%

Audit Committee Features and CSR Disclosure: Additional Evidence From an Emerging Market

Qaderi

Alhmoud

Ghaleb

2020

IJFR

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“…As per Alshannag et al. [1] , every index property is established on a binary scale with a value of 1 or 0. The value of 1 denotes compliance to the attribute, and 0 indicates non-compliance.…”

Section: Experimental Design Materials and Methodsmentioning

confidence: 99%

Datasets for corporate social responsibility index of Jordanian industrial and service sector firms

2021

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“…In the present times, corporate social responsibility (CSR) has transformed into a top significant issue among companies in various countries (Alshannag et al, 2016). This is compounded by the fact that in present businesses, activities are inseparable from issues of ethical and social responsibilities (Aymen et al, 2019).…”

Section: Introductionmentioning

confidence: 99%

Analysis of the relationship between corporate social responsibility (CSR) spending and market stock price among Jordanian service firms

Odeh

Alshannag

Eneizan

et al. 2020

Cogent Business & Management

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In this study, the relationship of corporate social responsibility (CSR) spending and Market Stock Price was analyzed. The study sample comprised of 102 services firms listed on the Amman Stock Exchange (ASE) for the years 2010 to 2017. In particular, CSR spending reflects the actual CSR activities monetary contributions that are mandated to be disclosed in the firm's income statement. This study adopted the Generalized Method of Moment (GMM) to analyze the CSR spending-Market Stock Price relationship. The control variables included firm size, leverage and ownership. Based on the findings, no significant relationship exists between CSR spending and market stock price (MSP) in any direction. Added to this, control variables had no effect on MSP. However, the findings showed a significant positive effect of firm size on CSR spending and a negative effect of leverage on CSR spending, with no significant effect of ownership on the same. This study has several implications for the enhancement of the information and understanding of the firms' Market Stock Price as it shed light on the CSR spending-Market Stock Price relationship. Moreover, the study findings contribute to literature concerning CSR practices in the context of developing nations.

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The Level of Corporate Social Responsibility Disclosure in Jordan

Cited by 6 publications

References 22 publications

Audit Committee Features and CSR Disclosure: Additional Evidence From an Emerging Market

Audit Committee Features and CSR Disclosure: Additional Evidence From an Emerging Market

Datasets for corporate social responsibility index of Jordanian industrial and service sector firms

Analysis of the relationship between corporate social responsibility (CSR) spending and market stock price among Jordanian service firms

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