أثر خصائص مجلس الإدارة على إفصاحات المسئولية الاجتماعية في البنوك الأردنية المدرجة في بورصة عمان

الملخص EN

This study aimed to reveal the impact of the characteristics of the board of directors on the disclosures of social responsibility in the Jordanian banks listed on the Amman stock exchange.

to achieve this goal, a sample of (8) banks was selected, with a representation rate of 61.5% of the study population of (13) banks.

the size of the board of directors on the social responsibility disclosures of the Jordanian banks listed on the Amman stock exchange at a probability value of (0.952) greater than (0.05), and the study also found that the Jordanian banks listed on the Amman stock exchange are committed to disclosing the activities of social responsibility and the controls of the corporate governance guide in the aspect of forming a board management and its role in banks.

the study presented a number of recommendations, most notably : the need to pay more attention to the social responsibility activities of banks, and it also recommended the need for Jordanian banks to commit to disclosing all activities related to social responsibility in their annual reports.