... 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...

... and stakeholders (Luo et al., 2015), and to discuss various types of CSR-related information, including environmental issues, in their analyst reports. Environmental disclosure Annual reports Analysts recommendations Discretionary disclosure Social and environmental pressures...