Determinants of Corporate Social and Environmental Disclosure (CSED): In Jordanian context

Tareq Bani-Khalid, Reza Kouhy, Aminu Hassan

    Research output: Chapter in Book/Report/Conference proceedingConference contribution

    Abstract

    This paper aims to examine the main factors determining the amount of Corporate Social and Environmental Disclosure (CSED) in the Jordanian manufacturing context. Specifically, it tries to determine the influence of firm size, profitability, audit firm and financial performance on the level of CSED practices. Drawing from Ernst and Ernst methodology, we use content analysis to develop level-related disclosure indexes for 66 Jordanian companies for three years (2010,2011 and 2012). Using panel data regression, we model the relationship between disclosure amount and the key drivers of social and environmental disclosure via random effect estimation. Compared to the results of previous research into the determinants of corporate voluntary disclosures, this study somewhat shows mixed results. The results from the random effect model indicate that the firm size audit firm and financial performance are significantly associated with the level of CSED. We also find that firm profitability, age, type of industry and ownership are not related to the level of CSED practice.

    Original languageEnglish
    Title of host publicationProceedings of the 28th International Business Information Management Association Conference
    Subtitle of host publicationVision 2020: Innovation Management, Development Sustainability, and Competitive Economic Growth
    EditorsKhalid S. Soliman
    PublisherInternational Business Information Management Association, IBIMA
    Pages3123-3148
    Number of pages26
    ISBN (Electronic)9780986041983
    Publication statusPublished - Nov 2016
    Event28th International Business Information Management Association Conference - Vision 2020: Innovation Management, Development Sustainability, and Competitive Economic Growth - Seville, Spain
    Duration: 9 Nov 201610 Nov 2016

    Conference

    Conference28th International Business Information Management Association Conference - Vision 2020: Innovation Management, Development Sustainability, and Competitive Economic Growth
    CountrySpain
    CitySeville
    Period9/11/1610/11/16

      Fingerprint

    Cite this

    Bani-Khalid, T., Kouhy, R., & Hassan, A. (2016). Determinants of Corporate Social and Environmental Disclosure (CSED): In Jordanian context. In K. S. Soliman (Ed.), Proceedings of the 28th International Business Information Management Association Conference: Vision 2020: Innovation Management, Development Sustainability, and Competitive Economic Growth (pp. 3123-3148). International Business Information Management Association, IBIMA.