... characteristics, corporate governance and ownership structure. Design/methodology/approach A quantitative approach and a content analysis technique is used to measure the extent and quality of CSRD from annual reports. The sample is drawn from the annual reports of 118 Jordanian companies between 2010...

... nonfinancial data such as environmental data in making recommendations. Environmental disclosure Annual reports Analysts recommendations Discretionary disclosure Social and environmental pressures, challenges and their economic and physical consequences have been increasing recently. Businesses...