Purpose This study aims to investigate the impact of board diversity characteristics, namely, independence, gender, age and nationality of directors on the level of corporate social responsibility (CSR) disclosures. Design/methodology/approach Content analysis was used to determine CSR disclosure. This study used panel data analysis to investigate the influence of board diversity characteristics on CSR disclosures. Findings Panel data analysis show that the level of CSR disclosure has increased over the period of study. Results also reveal a positive and significant association between the level of CSR disclosure and board diversity variables. Research limitations/implications This study examined only companies listed on Amman Stock Exchange. Therefore, the generalisation of the results might be limited to the listed companies only. Practical implications Findings are relevant to policymakers, professional organisations and practitioners in Jordan and in other Arab countries. Social implications The role of women in the boardroom is important to ensure more CSR activities by the listed companies. Jordan being a Muslim country should take the initiative to introduce laws to increase the number of women to the board. Originality/value This study offers significant contributions to existing CSR literature in Jordan and in other Arab countries by introducing female directors. Findings are important to policymakers. They should implement quotas for women in the boardroom, and adopting such a policy will increase the participation of women in the decision-making process of the companies and reduce gender bias.
Recently, much attention has been devoted by researchers to study social and environmental disclosure among corporations. Most of the studies were conducted in developed countries, with only a handful being undertaken in developing countries. This study aims to investigate the extent of social and environmental disclosure in the annual reports of Jordanian companies and examine if the level of disclosure is influenced by size of firm, government ownership and industry. In particular, disclosure with regard to environmental issues, community involvement<br />and human resource are examined. Using a sample of 60 companies in the manufacturing and service sectors, content analysis is used to measure the level of disclosure. The findings indicate that 85% of the companies somehow disclose social and environmental information. Human resource is the most disclosed theme while the environmental issue had the lowest<br />disclosure among the companies. In addition, a significant positive association is found between company size and social and environmental<br />disclosure, and companies with high government ownership tend to have a<br />lower level of disclosure compared to companies with low government ownership. On the overall, no significant relationship was found between<br />industry type and the level of social and environmental disclosure. However, when only environmental issues are examined, manufacturing<br />companies tend to disclose more of the items compared to service companies.<br /><br /><br /><br /><br />
Ponteng sekolah merupakan salah satu masalah disiplin yang semakin ketara. Terdapat pelbagai faktor-faktor yang menyebabkan pelajar-pelajar terlibat dengan gejala ponteng sekolah dimana ianya berpunca daripada guru, sikap pelajar, rakan sebaya dan juga ibu bapa dimana mereka banyak mempengaruhi pelajar-pelajar terlibat dengan gejala ponteng sekolah. Masalah ponteng tidak boleh dipandang remeh kerana kemungkinan pelajar yang ponteng akan dipergunakan oleh anasir-anasir negatif untuk melakukan sesuatu yang membahayakan masyarakat. Masalah ini perlulah diatasi dengan segera bagi mengelakkan daripada timbulnya pelbagai gejala buruk yang lain rentetan daripada perilaku ponteng. Objektif kajian ini iaitu untuk mengenal pasti apakah punca-punca yang menyebabkan pelajar mengambil tindakan untuk tidak hadir ke sekolah atau dipanggil ponteng, untuk mengenal pasti kekerapan pelajar yang terlibat dalam gejala ponteng sekolah, mengetahui dengan lebih terperinci cara-cara untuk mengatasi gejala ponteng sekolah yang semakin berleluasa di kalangan pelajar sekolah, dan mendedahkan kesan dan akibat yang akan diterima akibat daripada gelaja ponteng sekolah. Dapatan kajian dari hasil temu bual, faktor ibu bapa ialah faktor yang utama sekali dalam mengawal anak – anak mereka. Termasuk guru juga, sebagai pembimbing pelajar – pelajar di sekolah dalam membantu berkaitan tentang pelajaran mahupun masalah keluarga yang dihadapi oleh pelajar tersebut.
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