Academy of Entrepreneurship Journal (Print ISSN: 1087-9595; Online ISSN: 1528-2686)


The Disclosure of the Content of Sustainability Reports and its Impact in Investors Decisions in Jordanian Industrial Public Share Holding Companies

Author(s): Ziad Odeh Al-Amaedeh, Atallah Ahmad Al-Hosban

 The study aimed to identify the extent of the impact of sustainability reports indicators (economic, environmental and social performance) investors decisions in Jordanian industrial public share holding companies. The study population consisted of all the Jordanian industrial companies listed on the Amman Stock Exchange and registered in the stock market at the time of the study, the study sample consisted of 15 companies where the study tool was distributed to portfolio managers and financial analysts in these companies. Data collected were analyzed using descriptive and analytical approach such as multiple linear regression to test the hypotheses of the study. The results of the study revealed that there is a statistically significant impact of the indicators of sustainability reports collectively and separately on the decisions of investors, and the study recommended the need for Jordanian industrial companies to pay attention to the disclosure of indicators of sustainability reports.

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