Empirical Evidence on Corporate Social Disclosure (Csd) Practices in Jordan

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Journal Title, Volume, Page: 
International Journal of Commerce and Management, Vol. 10 Iss: 3/4, pp.18 - 34
Year of Publication: 
Nafez Abu‐Baker
Current Affiliation: 
Department of Accounting, Faculty of Economic and Social Studies, An-Najah National University, Nablus, Palestine
Kanial Naser
Preferred Abstract (Original): 

This study provides empirical evidence on corporate social disclosure practices in a sample of 143 companies. Chosen from four different industry groupings, these companies form 83% of the total population of companies listed on the Amman Financial Market. The results of the analysis reveal that CSD received modest attention from most surveyed companies in terms of space devoted and subjects covered in such disclosure in the annual reports. There is a limited number, however, of Jordanian companies operating in the banking and manufacturing sectors which have articulated their CSD responsibilities in a convincing manner. The themes most commonly disclosed across the four industry groupings were human resources and community involvement. Environmental disclosure needs much more attention by the Jordanian shareholding companies. Significant differences among various industry groupings were, on the other hand, noted with respect to the amounts, methods and locations of CSD in the annual reports of the sampled companies.