ISSN: 2225-8329
Open access
This conceptual paper proposes a comprehensive framework examining how board characteristics affect Corporate Social Responsibility (CSR) disclosure practices among Jordanian firms listed on the Amman Stock Exchange (ASE). Specifically, it addresses how board independence, size, nationality, and directors' education levels influence CSR disclosure, with corporate reputation and internationalization serving as moderating factors. By integrating stakeholder theory, agency theory, and institutional theory, the paper systematically outlines the relationships among these variables. The conceptual framework aims to fill existing gaps in CSR governance research, particularly in the context of developing economies like Jordan, providing theoretical insights and practical implications for policymakers, corporate leaders, and researchers.
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