The Mediating Role of the Corporate Sustainability Reports (CSR) on the Relationship between the Efficiency Strategy (ES) and Financial Performance (FP) in the Jordanian Financial Sector
- Waleed Khaled Younis Rabie
- Ahmed Al-Omush Accounting Department, Faculty of Economic and Business Administration The Hashemite University, Zarqa, Jordan
- Prof. Munther Talal Momany College of Business Administration (COBA), American University in the Emirates, Dubai, UAE
Corporate Sustainability Reports, Financial Performance, Efficiency Strategy, Leverage, Jordanian Financial Sector..
This study aims to determine the role of corporate sustainability reports as a moderator in the relationship between efficiency strategy and financial performance in the Jordanian financial sector. To fulfill the research objectives, content analysis was applied to a sample of 170 data from companies listed on the Amman Stock Exchange that represent the financial sector in Jordan. Banks and insurance businesses comprising thirty-four (34) companies were chosen for 2017-2021. The (STATA program version 14) and (PLS) are used during data analysis. The study's findings indicate that Corporate Sustainability Reports significantly mediate the relationship between the Efficiency Strategy and Financial Performance in the Jordanian financial industry. It also demonstrated that Corporate Sustainability Reports are vital in mediating the relationship between Leverage and Financial Performance in the Jordanian financial industry. This study is significant because it adds new value to research by studying the mediating function of (CSR) in the relationship between (ES) and (FP) in the Jordanian financial industry, as well as the effect of this addition on the advancement of knowledge (FP).