Disclosure of Sustainable Development Dimensions and Bank‟s Value on Tobin‟s Q Scale - evidence from Jordan
This study investigates the potential influence of disclosure of sustainable development dimensions on bank’s value on Tobin’s Q scale, in a developing country, Jordan, in which there is a lack of research in this area. This study examines a sample of 91 annual reports of banks listed on the Jordan Exchange during 2012-2018. We use the content analysis and regression analysis. The results indicate that the mean disclosure of sustainable development is 18.205% with a minimum value of 12.941% and a maximum value of 67.059%. The results also show that economic dimension and environmental dimension affect on bank’s value on Tobin’s Q scale. However, we find no significant affect for social dimension.
Keywords - Sustainable Development; Economic Dimension; Environmental Dimension; Social Dimension; Tobin’sQ.