The Extent to Which Jordanian Industrial Companies Disclose Some Items of Social Responsibility in Their Financial Reports

Abstract

This study aims at identifying the extent to which Jordanian industrial companies disclose some social responsibility items in their financial reports. The study community consists of all the (85) Jordanian industrial companies. The sample of the study consisted of (384) respondents in financial departments , Financial auditors, financial analysts) working in these companies. The study found a number of results, the most prominent of which are: Jordanian industrial companies disclose social responsibility in their financial reports regarding the protection of the environment. The level of this disclosure was high. It also revealed that it discloses social responsibility in its financial reports regarding the regulations and laws of the protection of the general environment, The level of disclosure was high. In light of these results, the researcher presented a number of recommendations, the most important of which are the following: The Jordanian industrial companies continue to disclose bonuses and incentives for employees who are distinguished in environmental activities, and to disclose the laws and regulations related to pollution control, reduction or disposal and disclosure of cost, .

Keywords: Accounting Disclosure, Social Responsibility, Jordanian Industrial Companies.