أثر الإفصاح عن مؤشرات الاستدامة في الأداء المالي لشركات التعدين و الصناعات الاستخراجية المساهمة العامة الأردنية

الملخص EN

purpose of this paper is to investigate the impact of the sustainability disclosure on financial performance of 13 Jordanian mining and extractive industries companies, listed in Amman Stock Exchange.

The data were collected through the annual reports of these companies for the period 2012- 2015.

The research methodology included content analysis of the annual reports, multiple linear correlation test and descriptive statistics.

The results of the study showed variant results in regard to performing sustainability disclosure at Jordanian mining and extractive companies and financial performance.

The study revealed that there is a lack or scarcity of mandatory disclosure requirements and guidelines at the companies, and absence of demand or pressure to disclose this kind of information especially in terms of environmental and social dimensions.

The study recommends that companies should practice sustainability disclosure and include it within their objectives and policies since it leads to an enhanced financial performance.

The companies should also conduct the disclosure on a wide scale that is not limited to a small number of stakeholders.