- Saturday, January 1, 2000
- Published at:Dirasat, Administrative Sciences, Volume 27, No. 1, 2000
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The purpose of this study is to expand our knowledge about corporate social reporting and disclosure as an emerging accounting issue and about Jordan\'s response to such an issue. This study is based upon all (143) of the available 1996 annual reports of publicly-listed Jordanian shareholding companies (JSCs) from the four industry groupings (i.e. industrial, financial, services and insurance). The findings show that the sampled annual reports made some sort of corporate social disclosure (CSD). However, CSD seems to have received modest attention from most companies in Jordan in terms of the space devoted and subjects covered by such disclosure in annual reports This does not mean that all JSCs ignore CSD since there is a solid but small core of JSCs from banks and industrial companies who 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 muc
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- Thursday, January 1, 1998
- Published at:Dirasat, Administrative Sciences, Volume 25, No. 2, 1998
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The purpose of this study was twofold: First, to assess the current framework of corporate reporting and disclosure practices of the large companies operating in Jordan in light of the country\'s economic, social and political environment. It highlighted possible limitations of this framework, and suggested an alternative approach that may provide a more relevant and adequate basis for such practices. Second, to explore the views amongst a sample of members of the accounting community in Jordan on: (a) the nations of corporate social responsibility and accountability, (b) the disclosure of corporate social responsibility information, (c) the possibility that legal and professional requirements calling for the disclosure of such information might be feasible, and (d) the possibility of implementing such a sort of disclosure in Jordan. The findings of the study suggest that a disclosure wider than one restricting itself to a consideration of a very limited set of stakeholders (i. e., providers of finance) wit
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