| Abstract: |
The topic of board of directors and corporate social responsibility is
critical in developing nations like Jordan and studies on this subject in
emerging economies like Jordan remain produced inconsistent results. This
study aims to explore the effect of board of director characteristics (e.g.,
board independence, size, gender, experience, education level and nationality
of board members) on the CSR disclosures and its dimensions comprise
(environment, community, employee, and product) in Jordanian industrial firms.
The study's sample consisted of 210 firm-year observations from Jordanian
industrial firms from 2018 to 2022. The study used secondary data gathered
from the firms' annual reports and their websites. Using panel fixed-effect
regression, the findings show that the disclosure of corporate social
responsibility is significantly influenced by the board's independence, size,
and education level. These results support theories and arguments in the
literature that companies with larger, more education boards and independent
directors disclose more corporate social responsibility. |