نوع المشرف

مشرف رئيسي

تاريخ الاشراف على الرسالة من

2020

الى

2021

اسم الطالب

Ali Balasim Al-Quraishi

ملخص الرسالة

This study aims to measure the effects of company’s size on the environmental disclosure at the annual financial reports of the food companies listed at Amman Stock Exchange to understand the environmental disclosure factors at the food company’s annual reports. This study has been applied on food industrial companies listed at Amman Stock Exchange, consisting of 8 companies during the period 2015-2019. The initial data were collected via measurement tool; content analysis as main tool to obtain the required data and information on food sector. Reliability of the environmental disclosure was confirmed through KUDER-RICHARDSON (KR-20) coefficient value calculation. Shapiro-Wilk Test for normality was conducted to collected data to make sure whether the data fall under the normal distribution. The study results showed that most food companies focus on environmental disclosure in their Board of Directors Report and in the explanations and company's mission. The number of lines allocated for environmental disclosure in the annual reports registered were of medium average. Environmental disclosure elements registered various degrees of disclosure. The Jordanian food companies adopt the descriptive environmental disclosure in their annual financial reports at medium average. Food companies listed at Amman Stock Exchange do nor adopt financial and quantitative disclosure in their annual reports. There is statistically significant effect for companies’ size (capital, sales, and profits) on the environmental disclosure in the annual financial reports of the food companies listed at Amman Stock Market. The study recommended the following: Encouraging the food companies managements, listed at Amman Stock Market, to adopt environmental, financial and quantitative disclosure in their annual reports, rather than depending only on descriptive disclosure Paying more attention as to environmental disclosure and its relevant factors, in their financial reports Developing the relevant legal and legislative provisions, as to environmental disclosure and addressing deficiencies therein There should be incentives, moral or financial support, via discounts on the tax imposed on the companies that adopt environmental disclosure There should be legal sanctions and financial penalties imposed on the companies that do not observe the environmental disclosure's regulations Conducting wide studies and research on environmental disclosure in other industrial sectors to create more solutions as to environmental problems caused by the industrial companies.