Corporate Social Responsibility as Legal Obligation: Jordan Context

The idea of Corporate Social Responsibility (CSR) as a not compulsory activity has been paid more attention of researchers since long time. In Jordan, large companies have basically been supporting to CSR practices on optional basis in different forms such as charities and other practices. The government of Jordan has been issued some regulations connected to the CSR aspects. The supporters of compulsory shape of CSR have been debating that if the CSR has an influence on society, it can be carried out by legislation. The regulations may eliminate misunderstanding in CSR practices and spending on CSR programs. Some corporate in Jordan started their concerns into involving in CR conducts. Moreover, they still not completely understand CSR activities and look at CSR as part of charity dimension not as a tool towards comprehensive sustainability. Unfortunately, CSR in Jordan also faces many obstacles like economic challenges, lack of government regulations specifically mandatory ones, weak governance and disclosure. The corporate are invited to establish a CSR department to assist in implementing CSR programs. This paper attempts to present the role of legislation in Jordan in enhancing CSR activities.