The Extent of Disclosure for Corporate Social Responsibility in the Financial Reports of Jordanian Pharmaceutical Companies
Bibliographic record
Abstract
This study aims to identify the disclosure level of corporate social responsibility CSR in the financial reports of Jordanian pharmaceutical Public shareholding companies listed at Amman Stock Exchange (ASE), and to achieve this goal, researchers studied number of CSR elements, which can be represented in employees, society, product, power, and the environment, where the sample consisted of all (11) Jordanian pharmaceutical companies listed at ASE, which have data available in this financial market during the period (2014-2016). In order to achieve the objectives of the study, a CSR was built which consists of (26) factors, depending on a number of previous studies, laws, and annual financial reports of these companies. The study results found that overall ratio of the CSR amounted to approximately 46%, where the highest percentage of disclosure reached 69% and the lowest was 12%. The results also showed that different company size through (total assets) had nothing to do with the quality and level of CSR disclosure. The study recommended that companies should focus on their role in CSR from the inside, through the employee’s element, the need to focus on elements, such as occupational safety and health insurance, and to increase employee’s efficiency through training, and rehabilitation.
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How this classification was reachedexpand
Full frame distilled prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.
Codex and Gemma teacher scores by category
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.006 | 0.003 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.000 | 0.001 |
| Science and technology studies | 0.000 | 0.001 |
| Scholarly communication | 0.000 | 0.000 |
| Open science | 0.002 | 0.000 |
| Research integrity | 0.000 | 0.000 |
| Insufficient payload (model declined to judge) | 0.000 | 0.000 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one teacher head, not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".