The study aim was to investigate the impact of corporate social responsibility disclosure (CSRD) on the financial performance (FP) of Palestinian and Jordanian banks. All banks listed on the Palestine Exchange (PEX) and Amman Stock Exchange (ASE) during the period 2010–2019 were considered. The study employed regression model on a sample of 60 Palestinian bank-observations and 150 Jordanian bank-observations. While CSRD was measured using a disclosure index includes 30 items, return on assets (ROA), return on equity (ROE) and Tobin's Q were used to measure FP. Results of the study reported a significant positive relationship between CSRD and Tobin's Q (Q ratio). However, no relationships were identified between CSRD and the other two FP indicators. The study recommended to improve the quality of CSRD through extending the minimum regulatory requirements related to CSRD in Palestine and Jordan. Furthermore, all related parties must be educated about the importance of CSRD and its practices. Keywords CSRD PEX ASE Financial performance

Title

Conference paper-The International Conference On Global Economic Revolutions ICGER 2021: Artificial Intelligence for Sustainable Finance and Sustainable

Publisher

Springer, Cham

Publisher Country

Switzerland

Indexing

Scopus

Impact Factor

None

Publication Type

Both (Printed and Online)

Volume

238

Year

2022

Pages

42-54