Title: Contents and determinants of corporate social responsibility reporting in the context of the Arab Spring crisis

Authors: Esam Emad Ghassab; Carol Ann Tilt; Kathyayini Kathy Rao

Addresses: Department of Accounting, Business School, The Hashemite University, P.O. Box, 330127, Zarqa, 13133, Jordan ' UniSA Business, University of South Australia, GPO Box, 2471, Adelaide, 5000, South Australia ' UniSA Business, University of South Australia, GPO Box, 2471, Adelaide, 5000, South Australia

Abstract: The objectives of this research are to investigate the nature and extent of corporate social responsibility (CSR) disclosure before and after the Arab Spring crisis and to examine the impact of certain firm characteristics on CSR disclosure. Content analysis was used to determine the nature and extent of CSR disclosure in the annual reports of Jordanian-listed companies on the Amman Stock Exchange (ASE) from 2009 to 2016. The results reveal that CSR disclosure has increased significantly in the first year following the Arab Spring crisis and there is evidence of some stakeholder management by firms. Regression results showed that firm size, profitability, financial leverage and audit firm size are positively and significantly associated with the disclosure of CSR, after controlling for pre- and post-Arab Spring crisis period. The findings are of interest to corporate managers, regulatory bodies and accounting standard setters.

Keywords: Arab spring crisis; Jordan; CSR disclosure; transparency; accountability; stakeholders; firm characteristics.

DOI: 10.1504/IJAAPE.2025.144895

International Journal of Accounting, Auditing and Performance Evaluation, 2025 Vol.21 No.1/2, pp.259 - 285

Received: 28 Sep 2022
Received in revised form: 12 Mar 2023
Accepted: 13 Apr 2023
Published online: 07 Mar 2025 *