ROLE OF SOCIAL RESPONSIBILITY ON THE PERFORMANCE ​OF JORDANIAN MANUFACTURING COMPANIES

ABSTRACT

The study shows the role of social responsibility (disclosure and spending) on the performance of Jordanian manufacturing companies To know what is the impact of implementing (disclosure and spending) of social responsibility on the performance of Jordanian Manufacturing companies?. Identifying the impact of applying disclosure of social responsibility on the performance of Jordanian Manufacturing companies.

The study adopted a special sampling technique the nonprobability technique sample derived from the annual reports. The study grouped the annual reports into various strata according to the categories of disclosure social responsibility and spending. The researcher used descriptive analyses to achieve the objectives of the study, the study consists of (30) Jordanian Manufacturing companies listed and traded in Amman, financial market, and examining five years, that is, from the year 2012 to 2019. The results show the social responsibility disclosure and spending (human resource dimension is spending in return on assets (ROA), return on equity (ROE), and not spending in earnings per shares (EPS) also disclosure in ROA and not disclosed in ROE and EPS). (The social dimension is spending in ROA, ROE, and EPS also disclosure in ROA, ROE, and EPS). (The environmental dimension is not spending in ROA, ROE, and EPS also disclosure in EPS and not disclosed in ROA and ROE).

Keywords: social responsibility, performance, Jordanian manufacturing companies.​

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