Abstract:
This research was motivated by a number of issues, which include, the increasing numbers of refugees, increased poverty level, the non-availability of natural resources (such as petroleum) in Jordan, and the low level of contribution of the companies to the Jordanian society through Corporate Social Responsibility (CSR). Corporate Social Responsibility is perceived as one of the moral commitments towards stakeholders, whereas moral commitment is an important precaution to avoid the recurrence of the non-financial risk. Corporate Social Responsibility should be managed and its non-practice can be alleviated by having effective Corporate Governance (CG). However, the extant corporate social responsibility's literature focuses more on the relationship between the firms and manager characteristics, and thus, less on the role of Organisation for Economic Co-operation and Development (OECD) code of Corporate Governance and risk management. Therefore, it is imperative to investigate the role of Corporate Governance on Corporate Social Responsibility practice and disclosure and risk management in Jordanian companies