Journal of Applied Finance & Banking

Influence of Firm Size and Profitability on Corporate Social Responsibility Disclosures by Banking Firms (CSRD): Evidence from Jordan

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• Abstract

  Purpose: The main goal of this paper is to establish whether there is an influence of firm Size and profitability on corporate Social responsibility disclosures towards employees’ dimension (CSRD) in the Jordanian banks. The analysis was based on contents disclosed in their annual reports. Design/methodology/approach – This paper describes, from a theoretical point-of-view, social responsibility actions, as well as some of profitability indicators. Then, an empirical review is gained of reports published by a representative sample from the banking industry in Jordan. An attempt has been made to verify whether there is some correlation between CSRD contents disclosed, and ROA, ROE, Size. Findings – The paper found solid evidence to reject possible influence for ROA, SIZE variables on (CSRD) adopted by each bank and reporting contents revealed. The study accepts possible relationship with ROE. However, this is a promising research line for future analysis, using a bigger sample and more CSR reporting issues in relation to society, and environmental Communication capacities. Originality/value – This paper opens a new research path in CSRD, Profitability, and Size for a possible link between both variables, a matter that has not been previously explored in Jordanian Public shareholding Commercial Banks.