Finance

Accounting

Corporate social responsibility

Business

Sample (material)

Value (mathematics)

Test (biology)

Mathematics

Corporate governance

Biology

Creativity

Statistics

Political science

Paleontology

Psychology

Affect (linguistics)

Chemistry

Stock exchange

Originality

Annual report

Public relations

Chromatography

Communication

Journal of financial reporting & accounting

Purpose This paper aims to examine the impact of corporate governance mechanisms on forward-looking corporate social responsibility (CSR) disclosure (FCSRD). Design/methodology/approach The authors use the manual content analysis to measure FCSRD for a sample of 94 companies listed on the Amman Stock Exchange from 2010 to 2016. Data on companies' FCSRD are manually collected from annual reports. The authors also use regression analyses to test the research hypotheses. Findings The authors find that board size positively affects FCSRD, while CEO duality and family ownership negatively impact FCSRD. Originality/value To the best of the authors’ knowledge, this is the first evidence of how governance mechanisms affect FCSR information in corporate annual reports in a developing country.

The impact of corporate governance on forward-looking CSR disclosure