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首页> 外文期刊>American journal of applied sciences >Do Firm Size and Financial Performance Affect Corporate Social Responsibility Disclosure: Employees’ and Environmental Dimensions? | Science Publications
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Do Firm Size and Financial Performance Affect Corporate Social Responsibility Disclosure: Employees’ and Environmental Dimensions? | Science Publications

机译：公司规模和财务绩效是否影响企业社会责任披露：员工和环境方面？ |科学出版物

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> >The paper empiricallytests the impact of company size and financial performance on CorporateSocial Responsibility Disclosure (CSRD),from the Employees’ and Environmental Dimensions perspective with reference to the disclosure frequencyand quality of these dimensions among Jordanian industrial public share holdingcompanies; whether there is an impact of firm size measured by totalassets, ROA, ROE and Leverage on Corporate Social Responsibility Disclosureslevels toward employees’ dimension (CSRD1) and the environmental activitiesDimension (CSRD2) in the Jordanian public industrial firms. The paper analysisis based on contents disclosed in their annual reports for 2013. The studyapplies suggested CSRD checklist for measuring the extent of CSRD in annualreports of these companies. Regression analysis is used to examine this issue.This study describes from theoretical point-of-view, social responsibilityactivities, as well as some financial performance, and firm size. Then, anempirical review is gained of reports published by a representative sample fromthe industrial sector. An attempt has been made to verify if there is a correlationbetween CSRD1, CSRD2 contents disclosed, financial performance; profitability,Leverage and size. The paper found solid evidence to accept positivesignificant influence of company size on both types of CSRD dimensions;employees and the environment. It found a negative significant impact ofleverage on CSRD -both employees and environment- dimensions. However, thestudy showed a positive significant impact of operating performance measured byReturn on Assets (ROA) for the sample on CSRD towards employees dimension only,the impact of ROA on CSRD towards the environmental dimension is positive andinsignificant. The impact of ROE has negative insignificant on CSRD towardsemployees. Consequently, it showed Positive insignificant impact of ROE on CSRDtowards environmental dimension. This paper opens a new research path in CSRD,financial performance and size, for a possible link between both variables; amatter that has not been previously explored in Jordanian Industrial PublicShareholding Companies.
机译： > >本文从员工和环境维度的角度，结合约旦工业中这些维度的披露频率和质量，从经验上检验了公司规模和财务绩效对企业社会责任披露的影响。公众持股公司;用总资产，ROA，ROE和杠杆来衡量的公司规模是否对约旦公共工业公司中的员工维度（CSRD1）和环境活动维度（CSRD2）的企业社会责任披露水平产生影响。本文的分析基于其2013年年度报告中披露的内容。该研究应用了CSRD清单，以衡量这些公司的年度报告中CSRD的程度。回归分析用于检验这一问题。本研究从理论的角度描述了社会责任活动，财务状况和企业规模。然后，对来自工业部门的代表性样本发表的报告进行了实证审查。已尝试验证CSRD1，CSRD2内容与财务业绩之间是否存在关联;盈利能力，杠杆和规模。该论文发现了有力的证据表明，公司规模对CSRD的两种类型，员工和环境都具有积极的积极影响。研究发现，杠杆对CSRD（员工和环境方面）均具有负面影响。但是，该研究显示，仅对CSRD的员工资产维度的资产回报率（ROA）衡量，运营绩效具有积极意义，而ROA对CSRD的环境维度的影响却是积极而微不足道的。净资产收益率的影响对CSRD对员工的影响微不足道。因此，它显示出净资产收益率对CSRD朝环境方面的影响微不足道。本文为CSRD，财务绩效和规模开辟了一条新的研究途径，以寻求两个变量之间的可能联系。以前在约旦工业公众持股公司中尚未探讨过的问题。

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