This paper studies the empirical relation between corporate social responsibility (CSR) and corporate financial performance in Jordanian telecommunications companies(Orange, Zain, Umniah). All three companies included in the sample data during 2007-2016. The extent of CSR disclosure is evaluated based on a CSR checklist that covers five Activities related to: environmental control, energy, human resources development, community service and improvement of the product or services. Corporate financial performance is measured by ROA. Regression analysis used to test the relationship by using SPSS. Prior studies had produce mixed result but most research found there is positive relationship between CSR and CFP. The result of this study concludes that there is positive relationship between CFP and CSR practices together with Firm Size and Firm Revenue as control variable. The finding from this study indicates that the CSR disclosure level is increased moderately during the period under study.

No abstract