The objective of this research is to examine how social responsibility accounting influences the quality of integrated reports in industrial pharmaceutical companies that are listed on the Amman stock exchange. The researcher employed an analytical descriptive approach and utilized the E-Views program to analyze the study’s data. Data for the independent variable, social responsibility accounting, were gathered from secondary sources. The dependent variable, quality of integrated reports, was measured across six dimensions: financial, industrial, intellectual, human, social, and environmental capital. The study population comprised six industrial pharmaceutical companies, while the sample was limited to three companies that possessed the necessary data for calculating the study variables during the fiscal period of 2013–2022. The financial reports used for analysis were those issued by the industrial pharmaceutical companies listed on the Amman Stock Exchange. The study has yielded several findings, with the most significant being the absence of any impact on the quality of integrated reports when accounting for social responsibility in its initial phase. However, it was observed that there is an influence on other dimensions (intellectual, human, social, and environmental) in industrial pharmaceutical companies, which were part of the study sample. As a recommendation, the study suggests that these companies should implement programs and training courses to enhance their understanding of social responsibility accounting and its application in integrated reports within this sector. Additionally, the study concluded that there is a general inclination among the industrial pharmaceutical companies in the study sample to enhance their disclosure practices through the use of integrated reports, aligning with the guidelines set by the Higher Integrated Reporting Council (IIRC).

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The Impact of Social Responsibility Accounting on the Quality of Integrated Reports in Industrial Pharmaceutical Companies Listed on the Amman Stock Exchange

  • Tareq Almubaydeen,
  • Riham Alkabbji,
  • Lina Said Ruobi

摘要

The objective of this research is to examine how social responsibility accounting influences the quality of integrated reports in industrial pharmaceutical companies that are listed on the Amman stock exchange. The researcher employed an analytical descriptive approach and utilized the E-Views program to analyze the study’s data. Data for the independent variable, social responsibility accounting, were gathered from secondary sources. The dependent variable, quality of integrated reports, was measured across six dimensions: financial, industrial, intellectual, human, social, and environmental capital. The study population comprised six industrial pharmaceutical companies, while the sample was limited to three companies that possessed the necessary data for calculating the study variables during the fiscal period of 2013–2022. The financial reports used for analysis were those issued by the industrial pharmaceutical companies listed on the Amman Stock Exchange. The study has yielded several findings, with the most significant being the absence of any impact on the quality of integrated reports when accounting for social responsibility in its initial phase. However, it was observed that there is an influence on other dimensions (intellectual, human, social, and environmental) in industrial pharmaceutical companies, which were part of the study sample. As a recommendation, the study suggests that these companies should implement programs and training courses to enhance their understanding of social responsibility accounting and its application in integrated reports within this sector. Additionally, the study concluded that there is a general inclination among the industrial pharmaceutical companies in the study sample to enhance their disclosure practices through the use of integrated reports, aligning with the guidelines set by the Higher Integrated Reporting Council (IIRC).