Influence of Firm Size and Profitability on Corporate Social Responsibility Disclosures by Banking Firms (CSRD): Evidence from Jordan

The main goal of this paper is to establish whether there is an influence of firm size and profitability on corporate social responsibility disclosures towards employees' dimension (CSRD) in the Jordanian banks. The analysis was based on contents disclosed in their annual reports. This paper de...

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Bibliographic Details
Published inJournal of applied finance and banking Vol. 5; no. 6; p. 97
Main Authors Nawaiseh, Mohammad Ebrahim, Boa, Soliman S Also, El-shohnah, Rezk Abou Zaid Youssef
Format Journal Article
LanguageEnglish
Published Athens Scientific Press International Limited 01.11.2015
Subjects
Annual reports
Banking
Banking industry
Commercial banks
Corporate responsibility
Developing countries
Disclosure
Economic development
Employees
LDCs
Profitability
Quality of life
Social responsibility
Society
Studies
Sustainable development
Jordan (country)
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Summary:The main goal of this paper is to establish whether there is an influence of firm size and profitability on corporate social responsibility disclosures towards employees' dimension (CSRD) in the Jordanian banks. The analysis was based on contents disclosed in their annual reports. This paper describes, from a theoretical point-of-view, social responsibility actions, as well as some of profitability indicators. Then, an empirical review is gained of reports published by a representative sample from the banking industry in Jordan. An attempt has been made to verify whether there is some correlation between CSRD contents disclosed, and ROA, ROE, Size. The paper found solid evidence to reject possible influence for ROA, SIZE variables on CSRD adopted by each bank and reporting contents revealed. The study accepts possible relationship with ROE. However, this is a promising research line for future analysis, using a bigger sample and more CSR reporting issues in relation to society, and environmental Communication capacities.
ISSN:1792-6580
1792-6599