Social innovation and sustainability disclosure : experience of the Jordanian public shareholding companies

مقدم أطروحة جامعية

Badran, Shahid Imad

مشرف أطروحة جامعية

Suways, Nadiyah

أعضاء اللجنة

al-Hamadin, Radi
Nusur, Marwan
al-Khasawinah, Muhammad

الجامعة

جامعة الأميرة سمية للتكنولوجيا

الكلية

كلية الملك طلال لتكنولوجيا الأعمال

دولة الجامعة

الأردن

الدرجة العلمية

ماجستير

تاريخ الدرجة العلمية

2017

الملخص الإنجليزي

This study investigates the extent to which Sustainability and Social Innovation issues are disclosed in the annual reports of the Jordanian listed companies in Amman Stock Exchange for the year 2015.

In this regard, attention has been given to explore disclosures related to four key dimensions: environmental, social and community, employees and labor and social innovation issues.

The focus being how these disclosures are related to financial performance (rate of return on assets ROA, rate of return on equity ROE, and earnings per share EPS).

A quantitative research Index was utilized to gather data from the annual reports and accounts of 214 publicly listed Jordanian companies in the Financial, Services and Industrial sectors for the year 2015.The analysis was done by using the SPSS program and applying the Spearman test to reveal the results.

The results revealed that the level of adoption of the following categories environment, social and community, labor and employees and social innovation was 13.13%, 11.89%, 11.73% and 16.57% respectively.

In the same context, this research found that there are associations between social innovation and company’s sector, age, number of employees, number of branches, number of shares, and availability of foreign branches.

Social and community disclosure and labor and employees disclosure have relationships with all variables except the sector of the reporting company.

Finally the environmental disclosure dimension has a relationship with a company’s sector, age, number of employees and availability if foreign branches and has no relationships with number of branches and number of shares.

The results show that there is a relation between disclosure and financial performance even when controlling a company’s characteristics; this relation varies from negative to positive relation.

The research concluded that responsible business practices may or may not enhance the Jordanian firms’ financial performance.

The study strongly recommends that Parliament, governmental authorizations, and the non-profit organizations develop some indicators.

These indicators will be used to measure the performance of the companies in sustainability and social Innovation.

التخصصات الرئيسية

إدارة الأعمال

الموضوعات

• المنشآت العامة
• الشركات المساهمة
• الأردن
• الابتكارات الاجتماعية

عدد الصفحات

122

قائمة المحتويات

• APA
• MLA
• AMA

لغة النص

الإنجليزية

نوع البيانات

رسائل جامعية

رقم السجل

BIM-720864