أثر إفصاح شركات قطاع الصناعات الاستخراجية و التعدينية المدرجة في بورصة عمان للأوراق المالية عن تكاليف المسؤولية الاجتماعية على الأداء المالي للقطاع

الملخص EN

The study aimed to identify the impact of disclosure about the costs of social responsibility by Jordanian companies that operate in the mining and extraction industry on the financial performance of the industry.

To achieve the purpose of this study, the researchers formulated a key hypothesis and a set of sub-hypotheses.

In addition, they developed a questionnaire consisted of (4) axes, and were distributed to 34 finance and administrative managers who work in the stated industry.

After retrieved around 29 questionnaire, the researchers applied the SPSS test to test the questionnaires‘ answers.

Consequently, the main and three of the sub hypotheses were proven, and the study revealed that there is indeed a significant effect for the disclosure about the costs of social responsibility on the financial performance of the industry's companies.

Paradoxically, there is not a significant effect for disclosure about costs of workers' protection.

Based on the study's results, the researchers have recommended thatit is important for the stated companies to disclose about the costs of social responsibility (consumer protection, environment protection, community service) because of its vital role in enhancing the financial performance of the mining and extraction industry's companies.