The Extent of Disclosure for Corporate Social Responsibility in the Financial Reports of Jordanian Pharmaceutical Companies

Bataineh, Ashraf; Al-Karasneh, Huthaifa; Aldiabat, Bassam

doi:10.5430/ijfr.v9n4p88

Cited by 3 publications

(3 citation statements)

References 11 publications

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“…More detailed information about company operations and their impact on the environment and social conditions can be found in CSR disclosures (Bataineh et al, 2018;Urip Wardoyo et al, 2023). When a company has met the expectations of its stakeholders, the company will get support from parties who have an impact on the company's ability to operate, especially activist groups who are very concerned about current issues (Bataineh et…”

Section: Literature Review Stakeholder Theorymentioning

confidence: 99%

Financial Performance from The Perspective of Stakeholder Theory

Trisnani,

Aminah

2023

IJIRME

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Corporate Social Responsibility (CSR) disclosure represents a manifestation of corporate commitment to environmental responsibility, mandated by legal requirements. Its significance lies in its dual role of enhancing company performance and serving as a pivotal aspect of social accounting. The implementation of CSR is crucial, given its potential to ameliorate social equilibrium and welfare within society. This study seeks to empirically examine the impact of profitability, leverage, and public ownership on CSR disclosure, incorporating the Company Size variable as a control. Employing nonprobability sampling, the research encompasses a sample of 60 companies within the basic materials sector, with data analysis conducted through multiple linear regression analysis. The findings underscore a substantial and statistically significant influence of Profitability, Leverage, and Public Ownership on CSR disclosure. Notably, the research introduces a novel element by integrating the control variable of company size into the research model, differentiating it from prior studies in this domain.

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Section: Literature Review Stakeholder Theorymentioning

confidence: 99%

Financial Performance from The Perspective of Stakeholder Theory

Trisnani,

Aminah

2023

IJIRME

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“…Many governments started the reform process in the end of 1990s, and continue this reform of SOEs by implementing frequently used performance measurements, such as, profitability and liquidity, and also solvency, which is the ability of a company to meet its long-term financial obligations to improve the financial performance of SOEs (Bataineh and Rababah, 2016;Bataineh et al, 2018). Most SOEs were rated as 'unsafe' due to this assessment (Irianto, 2004), and also the governments' willingness to fund SOEs were reduced as government's revenues decreased, and as a result governments were force to privatise the SOEs, in order to produce more revenues and sustain its spending programs (Astami et al, 2010).…”

Section: Financial Performancementioning

confidence: 99%

Does privatisation improve financial performance Evidence from Jordan

Bataineh

Alrjoub

Shwiyat

2021

GBER

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The study aims to measure the effect of privatisation on improving the financial performance at the Jordanian companies. The study sample consists of six Jordanian companies listed in Amman Stock Exchange (ASE) in 2017, and to achieve the objectives of the study, a model has been developed by using T-test for paired samples, which included many variables and the issuing time of annual financial reports as the dependent variable. The results showed that privatisation programs did help to improve the performance of Jordanian companies, and in its adoption to privatisation policies, the Jordanian companies listed on the ASE need more time to issue public reports, in order to be compared with other sectors. The results of multiple regression analysis showed statistically positive significant effects between the companies profitability, financial companies leverage, and liquidity of companies annual financial reports. The study recommended that Jordanian companies should keep pace with the rapid changes taking place in the companies' environment and encourage innovations for their companies.

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“…Corporate social responsibility implies the organization's responsibility for the impact of its decisions and activities on society and the environment through transparent and ethical behaviour that contributes to sustainable development, including the health and well-being of society; takes into account the expectations of interested parties, as well as complies with approved legal standards (Henry et al, 2016;Zaretsky, 2016;Bataineh et al, 2018).…”

Section: Introductionmentioning

confidence: 99%

Corporate Social Responsibility Management

Chumarina¹,

Abulkhanova²

2020

IJFR

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This article considers current trends and features of the development of corporate social responsibility in Russia in the current crisis, the reasons for the lack of organizations activity in the social responsibility field. The article also determines the impact of the company's social policy on the formation of labour motivation and loyalty of company employees, a positive image of the company for both personnel and the environment. Social responsibility is relevant for all types and sizes of organizations, but it has received the greatest development in large public and the private business community. Russian companies are actively involved in this process. The number of such companies is increasing from year to year. Small and medium-sized businesses are gradually connecting to them. And in the current crisis, corporations and large companies are in an environment where charity projects are actually a “matter of honour" for the company. The problem urgency of corporate social responsibility is due to modern requirements for companies presented by society and the authorities to conduct socially responsible business. In turn, this approach to doing business ensures the sustainable development of companies and leads to the creation of a favourable investment and reputation image.

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The Extent of Disclosure for Corporate Social Responsibility in the Financial Reports of Jordanian Pharmaceutical Companies

Cited by 3 publications

References 11 publications

Financial Performance from The Perspective of Stakeholder Theory

Financial Performance from The Perspective of Stakeholder Theory

Does privatisation improve financial performance Evidence from Jordan

Corporate Social Responsibility Management

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