THE EFFECT OF DISCLOSING THE SOCIAL, ENVIRONMENTAL AND ECONOMIC DIMENSIONS ON THE PROFITABILITY OF THE SERVICES SECTOR COMPANIES LISTED ON THE AMMAN STOCK EXCHANGE.

This article explores the impact of disclosing social, environmental, and economic activities on the profitability of service sector companies listed on the Amman Stock Exchange. The study found that there is a positive relationship between social, environmental, and economic disclosure and profitability. Social disclosure was linked to fair service distribution and indirect employee support, environmental disclosure was associated with resource optimization and reduced pollution, and economic disclosure influenced pricing and product design. The study emphasizes the importance of equitable services, resource efficiency, and strategic economic disclosure. Additionally, the article discusses previous studies on the relationship between disclosure and profitability, the importance of accounting disclosure, and the concept of social responsibility disclosure. It concludes by mentioning the methodology and findings of a specific study, which found a significant effect of environmental and economic disclosure on profitability. The study recommends the development of a conceptual framework for disclosure and attention to disclosure methods and means. [Extracted from the article]