مدى الإفصاح عن عناصر المسؤولية الاجتماعية للشركات المساهمة العامةدراسة حالة الشركات الصناعية المدرجة في بورصة عمان لعامي 2007 و 2008

This research aims at examining the disclosure of the elements of Corporate Social Responsibility (CSR) in the annual reports of Jordanian industrial companies listed in the ASE for the years 2007-2008. Furthermore, it aims at determining the impact of both asset size and sales volume on the degree of CSR disclosure. To achieve these objectives, a corporate social responsibility index was constructed. The study sample included (72) industrial companies representing (80.9%) of the whole population of the study (89 companies). One sample t-test and simple regression were utilized to test the study hypotheses. The study found a disparity in the level of disclosure of the elements of CSR among companies, but the disclosure was still below the required level and did not exceed (43%) over the 2007-2008 period, which is lower than the average. The highest percentage of disclosure was the disclosure about the protection of the environment where it reached (73.6%) and (69.4%), respectively, for 2007 and 2008. The results of the study did not show any marked improvement in the level of disclosure over 2007-2008. The study also found that there was no statistically significant effect of the size of assets and sales volume on the level of CSR disclosure. The study suggested a set of recommendations to activate the disclosure of social activities by industrial companies. KEYWORDS: Disclosure, Social responsibility, Jordanian industrial companies, Assets size, Sales volume.