The research analyzed the impact of several variables, including firm size, profitability, and organizational characteristics, on the level of CSR disclosure. This contributes to enhancing the scientific understanding of governance and sustainability practices within the Palestinian business environment and supports efforts to develop disclosure policies aligned with international standards and sustainable development requirements.

The study was published under the title:

Determinants of CSR Disclosure in a Developing Context: Firm-Level Evidence from Palestine

in Al-Balqa Journal for Research and Studies, a peer-reviewed academic journal indexed in the international EBSCO database, reflecting the quality and scientific value of the research.

The study was conducted within a collaborative educational and research framework as part of the Accounting Research Seminar course, under the supervision of Dr. Moaz Abu Alia from the Department of Accounting at the College of Business and Communication. The research was carried out by students Bilal Sadda, Islam Daghlas, and Bilal Dawood, in a distinguished research experience that enhanced their analytical and scientific research skills and linked theoretical knowledge with practical application.

This achievement embodies An-Najah National University’s commitment to supporting student research and strengthening research partnerships between faculty members and students, contributing to the development of higher education outcomes and providing society with scientific results that have tangible developmental and economic impact.

To access the research, please visit:
https://doi.org/10.35875/6fzfm389