Developed countries are increasingly concern about the relationship between corporate governance and corporate social responsibility disclosure, while developing countries recently started to take care about this issue. Therefore, the main objective of the study is to examine the effect of the board element of corporate governance on extent of social responsibility disclosure of Jordanian public industrial companies during the period (2010-2014). In this research, descriptive statistics is used to study variables; both correlation matrix and collinearity diagnostic are used to test whether multicollinearity problem exists. Finally, OLS regression analysis is used to test the hypotheses of the study. The results shows that the extent social responsibility disclosure is positively affected by board size and percentage of women on board, negatively affected by duality and board average age. Board meetings and board composition are insignificant to social responsibility disclosure. The study faces several limitations where the measurement of corporate social responsibility requires human judgement, which is subjective and ambiguous. Furthermore, the study sample was limited to industrial companies. Keywords Corporate Governance (CG), Corporate Social Responsibility (CSR) Disclosure, Industrial Companies, Amman Stock Markets, Jordan.

العنوان

abdulnaser nour

الناشر

An-Najah National University

بلد الناشر

فلسطين

نوع المنشور

Both (Printed and Online)

المجلد

--

السنة

2022

الصفحات

1180-1204